We're dividing 774482 by 40 
We're looking to find how many times 40 goes into 774482.

On to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 40

Advancing to step 2:
40 can be fit into 77 1 times, resulting in a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 77 to get 37.
Take the next digit (4) from the dividend and append it to 37, then repeat: 374 / 40

Advancing to step 3:
40 can be fit into 374 9 times, resulting in a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 360 away from 374, we end up with 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 40

Going ahead to step 4:
144 divided by 40 is 3 with a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 193.0
Subtract 120 from 144 to get 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 40

Advancing to step 5:
248 divided by 40 is 6 with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 1936.0
Subtract 240 from 248 to get 8.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 40

Going ahead to step 6:
The number 40 fits into 82 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 19362.0
Subtracting 80 from 82 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
If we divide 20 by 40, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 19362.0
Subtracting 0 from 20 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.

Moving on to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 19362.05
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 19362.05
Deduct 0 from 0 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19362.05
Deduct 0 from 0 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.

The final result is 19362.05 with a remainder of 0.0.