786067 ÷ 40 
We want to figure out the number of times 786067 can be divided by 40.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 40

Advancing to step 2:
78 divided by 40 is 1 with a remainder of 38.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 38 after subtracting 40 from 78.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Step 3:
When dividing 386 by 40, we get 9 with a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we take 360 away from 386, we end up with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 40

Advancing to step 4:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 196.0
The remainder is 20 after subtracting 240 from 260.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 40

Moving on to step 5:
206 divided by 40 is 5 with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 1965.0
Subtract 200 from 206 to get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Advancing to step 6:
40 goes into 67 1 times with a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 19651.0
If we take 40 away from 67, we end up 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 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 19651.6
Subtracting 240 from 270 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 19651.67
Subtracting 280 from 300 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19651.675
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19651.675
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.

Moving on 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: 19651.675
If we subtract 0 from 0, 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.

The final result is 19651.675 with a remainder of 0.0.