We look at the division of 764259 by 40 
Let's see how many times 40 fits into 764259.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Step 2:
When dividing 76 by 40, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 76 and we're left with 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Advancing to step 3:
40 can be fit into 364 9 times, resulting in a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 360 from 364, we get 4.
Grab the next digit (2) from the dividend, add it to 4, then carry on: 42 / 40

Moving on to step 4:
If we divide 42 by 40, we get 1 and a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
Subtract 40 from 42 to get 2.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 40

Let's proceed to step 5:
40 goes into 25 0 times with a remainder of 25.
Put 0 as the next digit of the answer. 
Result so far: 1910.0
If we subtract 0 from 25, we get 25.
Grab the next digit (9) from the dividend, add it to 25, then carry on: 259 / 40

Going ahead to step 6:
40 can be fit into 259 6 times, resulting in a remainder of 19.
Write down 6 as next digit of the result. 
Result so far: 19106.0
Subtract 240 from 259 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
40 goes into 190 4 times with a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 19106.4
The remainder is 30 after subtracting 160 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 19106.47
The remainder is 20 after subtracting 280 from 300.
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 19106.475
Subtract 200 from 200 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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19106.475
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19106.475
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.

After the division, we end up with 19106.475 and a remainder of 0.0.