We're dividing 77325 by 40 
Let's see how many times 40 fits into 77325.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 40

Going ahead to step 2:
If we divide 77 by 40, we get 1 and a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 77 and we're left with 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 40

Step 3:
40 can be fit into 373 9 times, resulting in a remainder of 13.
The next digit of our result is 9. 
Result so far: 19.0
Subtract 360 from 373 to get 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 40

Going ahead to step 4:
If we divide 132 by 40, we get 3 and a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 193.0
Subtract 120 from 132 to get 12.
Take the next digit (5) from the dividend and append it to 12, then repeat: 125 / 40

Going ahead to step 5:
40 can be fit into 125 3 times, resulting in a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 1933.0
Deduct 120 from 125 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 6:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 1933.1
Deduct 40 from 50 and we're left 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.

Going ahead 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: 1933.12
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:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1933.125
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1933.125
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1933.125
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 1933.125 with a remainder of 0.0.