We divide 823078 by 40
We want to figure out the number of times 823078 can be divided by 40.

Going ahead to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

On to step 2:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 82 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Going ahead to step 3:
40 goes into 23 0 times with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
If we subtract 0 from 23, we get 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 40

Let's proceed to step 4:
40 goes into 230 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 205.0
Subtracting 200 from 230 leaves us with 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 40

Let's proceed to step 5:
307 divided by 40 is 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 2057.0
The remainder is 27 after subtracting 280 from 307.
Fetch the next digit (8) from the dividend, attach it to 27 and continue: 278 / 40

Let's proceed to step 6:
When dividing 278 by 40, we get 6 with a remainder of 38.
Write down 6 as next digit of the result. 
Result so far: 20576.0
Deduct 240 from 278 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
40 can be fit into 380 9 times, resulting in a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 20576.9
If we take 360 away from 380, we end up 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20576.95
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20576.95
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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20576.95
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 20576.95 and a remainder of 0.0.