We divide 781770 by 40
We're looking to find how many times 40 goes into 781770.

Advancing to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

On to step 2:
If we divide 78 by 40, we get 1 and a remainder of 38.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 78 to get 38.
Fetch the next digit (1) from the dividend, attach it to 38 and continue: 381 / 40

Advancing to step 3:
The number 40 fits into 381 9 times, leaving a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we take 360 away from 381, we end up with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 40

Moving on to step 4:
40 goes into 217 5 times with a remainder of 17.
Record the quotient 5 as the next digit in the result. 
Result so far: 195.0
If we subtract 200 from 217, we get 17.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 40

On to step 5:
When dividing 177 by 40, we get 4 with a remainder of 17.
The number 4 becomes the next digit in our result. 
Result so far: 1954.0
If we take 160 away from 177, we end up with 17.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 40

On to step 6:
When dividing 170 by 40, we get 4 with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 19544.0
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.

Advancing to step 7:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 19544.2
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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19544.25
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19544.25
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19544.25
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.

The final result is 19544.25 with a remainder of 0.0.