We divide 792897 by 40
Let's see how many times 40 fits into 792897.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 40

On to step 2:
79 divided by 40 is 1 with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 79 to get 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 40

Advancing to step 3:
392 divided by 40 is 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 360 away from 392, we end up with 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 40

Let's proceed to step 4:
When dividing 328 by 40, we get 8 with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 198.0
Subtracting 320 from 328 leaves us with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 40

Moving on to step 5:
If we divide 89 by 40, we get 2 and a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 1982.0
Deduct 80 from 89 and we're left with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 40

Step 6:
40 can be fit into 97 2 times, resulting in a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 19822.0
If we take 80 away from 97, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
40 goes into 170 4 times with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 19822.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 19822.42
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 19822.425
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19822.425
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19822.425
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 19822.425, and the remainder is 0.0.