We divide 706228 by 40
We want to figure out the number of times 706228 can be divided by 40.

Advancing to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Going ahead to step 2:
40 goes into 70 1 times with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 70, we get 30.
Fetch the next digit (6) from the dividend, attach it to 30 and continue: 306 / 40

On to step 3:
If we divide 306 by 40, we get 7 and a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 17.0
The remainder is 26 after subtracting 280 from 306.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 40

Moving on to step 4:
40 goes into 262 6 times with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 176.0
If we take 240 away from 262, we end up with 22.
Append the next digit (2) from the dividend to 22 and continue with: 222 / 40

On to step 5:
When dividing 222 by 40, we get 5 with a remainder of 22.
The next digit of our result is 5. 
Result so far: 1765.0
The remainder is 22 after subtracting 200 from 222.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 40

Step 6:
40 goes into 228 5 times with a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 17655.0
The remainder is 28 after subtracting 200 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
If we divide 280 by 40, we get 7 and a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 17655.7
The remainder is 0 after subtracting 280 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
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: 17655.7
The remainder is 0 after subtracting 0 from 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 9:
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: 17655.7
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 17655.7 and a remainder of 0.0.