We look at the division of 71029972 by 40 
We want to divide 71029972 by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Let's proceed to step 2:
40 goes into 71 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 71 leaves us with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

Let's proceed to step 3:
310 divided by 40 is 7 with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 280 from 310, we get 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

On to step 4:
If we divide 302 by 40, we get 7 and a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 177.0
Deduct 280 from 302 and we're left with 22.
Include the next digit (9) from the dividend after 22, then repeat: 229 / 40

Advancing to step 5:
When dividing 229 by 40, we get 5 with a remainder of 29.
Write down 5 as next digit of the result. 
Result so far: 1775.0
Subtracting 200 from 229 leaves us with 29.
Fetch the next digit (9) from the dividend, attach it to 29 and continue: 299 / 40

Step 6:
The number 40 fits into 299 7 times, leaving a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 17757.0
The remainder is 19 after subtracting 280 from 299.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 40

Moving on to step 7:
The number 40 fits into 197 4 times, leaving a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 177574.0
Subtract 160 from 197 to get 37.
Take the next digit (2) from the dividend and append it to 37, then repeat: 372 / 40

Going ahead to step 8:
40 goes into 372 9 times with a remainder of 12.
Write down 9 as next digit of the result. 
Result so far: 1775749.0
If we take 360 away from 372, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 9:
120 divided by 40 is 3 with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 1775749.3
Subtract 120 from 120 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1775749.3
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1775749.3
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.

In conclusion, the division gives 1775749.3 with a balance of 0.0.