We're dividing 708943 by 40 
We want to figure out the number of times 708943 can be divided by 40.

On to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 40

Let's proceed to step 2:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Grab the next digit (8) from the dividend, add it to 30, then carry on: 308 / 40

Moving on to step 3:
If we divide 308 by 40, we get 7 and a remainder of 28.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtracting 280 from 308 leaves us with 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 40

On to step 4:
289 divided by 40 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 177.0
If we take 280 away from 289, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 40

Let's proceed to step 5:
If we divide 94 by 40, we get 2 and a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 1772.0
Deduct 80 from 94 and we're left with 14.
Grab the next digit (3) from the dividend, add it to 14, then carry on: 143 / 40

Going ahead to step 6:
40 goes into 143 3 times with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 17723.0
If we take 120 away from 143, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
40 can be fit into 230 5 times, resulting in a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 17723.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 17723.57
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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 17723.575
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.

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: 17723.575
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17723.575
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.

Our division results in 17723.575 with a remaining 0.0.