We're dividing 708563 by 40 
We want to figure out the number of times 708563 can be divided by 40.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

On to step 2:
When dividing 70 by 40, we get 1 with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 70 leaves us with 30.
Grab the next digit (8) from the dividend, add it to 30, then carry on: 308 / 40

On to step 3:
If we divide 308 by 40, we get 7 and a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 17.0
The remainder is 28 after subtracting 280 from 308.
Include the next digit (5) from the dividend after 28, then repeat: 285 / 40

Step 4:
If we divide 285 by 40, we get 7 and a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 177.0
If we subtract 280 from 285, we get 5.
Fetch the next digit (6) from the dividend, attach it to 5 and continue: 56 / 40

On to step 5:
The number 40 fits into 56 1 times, leaving a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 1771.0
Deduct 40 from 56 and we're left with 16.
Take the next digit (3) from the dividend and append it to 16, then repeat: 163 / 40

On to step 6:
40 goes into 163 4 times with a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 17714.0
Subtract 160 from 163 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 17714.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 17714.07
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 17714.075
Subtracting 200 from 200 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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17714.075
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17714.075
Subtract 0 from 0 to get 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 final result is 17714.075 with a remainder of 0.0.