We look at the division of 435705 by 40 
We want to figure out the number of times 435705 can be divided by 40.

On to step 1:
40 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 40

Going ahead to step 2:
If we divide 43 by 40, we get 1 and a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 43, we get 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 40

Moving on to step 3:
40 can be fit into 35 0 times, resulting in a remainder of 35.
The next digit of our result is 0. 
Result so far: 10.0
Subtracting 0 from 35 leaves us with 35.
Bring next digit (7) of the dividend behind the 35 and repeat the process: 357 / 40

Going ahead to step 4:
40 can be fit into 357 8 times, resulting in a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
If we subtract 320 from 357, we get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

Advancing to step 5:
370 divided by 40 is 9 with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 1089.0
If we take 360 away from 370, we end up with 10.
Bring next digit (5) of the dividend behind the 10 and repeat the process: 105 / 40

Step 6:
When dividing 105 by 40, we get 2 with a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 10892.0
If we take 80 away from 105, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
The next digit of our result is 6. 
Result so far: 10892.6
If we subtract 240 from 250, we 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.

Step 8:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 10892.62
Subtracting 80 from 100 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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 10892.625
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10892.625
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10892.625
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.

After the division, we end up with 10892.625 and a remainder of 0.0.