792617 ÷ 40 
We're looking to find how many times 40 goes into 792617.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 40

Step 2:
40 can be fit into 79 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 79 leaves us with 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 40

Advancing to step 3:
The number 40 fits into 392 9 times, leaving a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 360 away from 392, we end up with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

Step 4:
40 can be fit into 326 8 times, resulting in a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 198.0
If we subtract 320 from 326, we get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 40

Moving on to step 5:
If we divide 61 by 40, we get 1 and a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1981.0
If we take 40 away from 61, we end up with 21.
Take the next digit (7) from the dividend and append it to 21, then repeat: 217 / 40

Going ahead to step 6:
When dividing 217 by 40, we get 5 with a remainder of 17.
Use 5 as the next digit of our solution. 
Result so far: 19815.0
Deduct 200 from 217 and we're left 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.

Going ahead to step 7:
When dividing 170 by 40, we get 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 19815.4
If we take 160 away from 170, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 19815.42
Deduct 80 from 100 and we're left 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.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19815.425
If we subtract 200 from 200, we 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19815.425
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.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19815.425
If we subtract 0 from 0, we 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 19815.425 with a remainder of 0.0.