We divide 280703 by 40
Our goal is to divide 280703 by 40.

Let's proceed to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Advancing to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Take the next digit (0) from the dividend and append it to 28, then repeat: 280 / 40

Let's proceed to step 3:
The number 40 fits into 280 7 times, leaving a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 280, we end up with 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 40

Let's proceed to step 4:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 70.0
If we subtract 0 from 7, we get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Advancing to step 5:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 701.0
Deduct 40 from 70 and we're left with 30.
Include the next digit (3) from the dividend after 30, then repeat: 303 / 40

Step 6:
40 can be fit into 303 7 times, resulting in a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 7017.0
Deduct 280 from 303 and we're left 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.

On to step 7:
If we divide 230 by 40, we get 5 and a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 7017.5
Subtracting 200 from 230 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: 7017.57
Subtract 280 from 300 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.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7017.575
If we take 200 away from 200, we end up 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7017.575
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.

Step 11:
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: 7017.575
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.

The final result is 7017.575 with a remainder of 0.0.