Let's divide 77906947 by 40
We're looking to find how many times 40 goes into 77906947.

Advancing to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 40

Going ahead to step 2:
77 divided by 40 is 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 77, we end up with 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 40

Moving on to step 3:
When dividing 379 by 40, we get 9 with a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 360 from 379, we get 19.
Take the next digit (0) from the dividend and append it to 19, then repeat: 190 / 40

Let's proceed to step 4:
40 can be fit into 190 4 times, resulting in a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 194.0
If we subtract 160 from 190, we get 30.
Bring next digit (6) of the dividend behind the 30 and repeat the process: 306 / 40

Going ahead to step 5:
40 goes into 306 7 times with a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 1947.0
If we subtract 280 from 306, we get 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 40

Going ahead to step 6:
40 goes into 269 6 times with a remainder of 29.
Write down 6 as next digit of the result. 
Result so far: 19476.0
Subtracting 240 from 269 leaves us with 29.
Take the next digit (4) from the dividend and append it to 29, then repeat: 294 / 40

Let's proceed to step 7:
40 can be fit into 294 7 times, resulting in a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 194767.0
Subtract 280 from 294 to get 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 40

Advancing to step 8:
147 divided by 40 is 3 with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 1947673.0
Deduct 120 from 147 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 9:
If we divide 270 by 40, we get 6 and a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 1947673.6
The remainder is 30 after subtracting 240 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
The next digit of our result is 7. 
Result so far: 1947673.67
If we subtract 280 from 300, we get 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 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 1947673.675
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.

Moving on to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1947673.675
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.

Step 13:
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: 1947673.675
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 outcome is 1947673.675, with a leftover of 0.0.