We look at the division of 785509 by 40 
We're looking to find how many times 40 goes into 785509.

Moving on to 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.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 40

Advancing to step 2:
The number 40 fits into 78 1 times, leaving a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 38 after subtracting 40 from 78.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 40

Let's proceed to step 3:
The number 40 fits into 385 9 times, leaving a remainder of 25.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtracting 360 from 385 leaves us with 25.
Grab the next digit (5) from the dividend, add it to 25, then carry on: 255 / 40

On to step 4:
When dividing 255 by 40, we get 6 with a remainder of 15.
The next digit of our result is 6. 
Result so far: 196.0
Subtract 240 from 255 to get 15.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 40

Going ahead to step 5:
40 goes into 150 3 times with a remainder of 30.
The next digit of our result is 3. 
Result so far: 1963.0
If we subtract 120 from 150, we get 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 40

Moving on to step 6:
40 can be fit into 309 7 times, resulting in a remainder of 29.
Put 7 as the next digit of the answer. 
Result so far: 19637.0
If we subtract 280 from 309, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
The next digit of our result is 7. 
Result so far: 19637.7
The remainder is 10 after subtracting 280 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 19637.72
Deduct 80 from 100 and we're left with 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:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19637.725
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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19637.725
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19637.725
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.

The final outcome is 19637.725, with a leftover of 0.0.