71865 ÷ 40 
We're looking to find how many times 40 goes into 71865.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

Going ahead to step 2:
71 divided by 40 is 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 71, we end up with 31.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 40

Going ahead to step 3:
The number 40 fits into 318 7 times, leaving a remainder of 38.
The next digit of our result is 7. 
Result so far: 17.0
The remainder is 38 after subtracting 280 from 318.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Advancing to step 4:
If we divide 386 by 40, we get 9 and a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 179.0
Subtracting 360 from 386 leaves us with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 40

On to step 5:
When dividing 265 by 40, we get 6 with a remainder of 25.
Record the quotient 6 as the next digit in the result. 
Result so far: 1796.0
If we take 240 away from 265, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 6:
The number 40 fits into 250 6 times, leaving a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 1796.6
If we subtract 240 from 250, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 1796.62
Subtract 80 from 100 to get 20.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1796.625
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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1796.625
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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1796.625
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.

After the division, we end up with 1796.625 and a remainder of 0.0.