Let's divide 471706 by 40
We want to figure out the number of times 471706 can be divided by 40.

Let's proceed to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

Step 2:
40 can be fit into 47 1 times, resulting in a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 47, we end up with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Going ahead to step 3:
40 can be fit into 71 1 times, resulting in a remainder of 31.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 40 from 71 leaves us with 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 40

Advancing to step 4:
40 goes into 317 7 times with a remainder of 37.
Record the quotient 7 as the next digit in the result. 
Result so far: 117.0
The remainder is 37 after subtracting 280 from 317.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 40

On to step 5:
40 goes into 370 9 times with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 1179.0
The remainder is 10 after subtracting 360 from 370.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Advancing to step 6:
If we divide 106 by 40, we get 2 and a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 11792.0
If we subtract 80 from 106, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
When dividing 260 by 40, we get 6 with a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 11792.6
Subtracting 240 from 260 leaves us 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.

On to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 11792.65
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.
Record the quotient 0 as the next digit in the result. 
Result so far: 11792.65
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 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11792.65
If we take 0 away from 0, 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.

The final result is 11792.65 with a remainder of 0.0.