795357 ÷ 40 
We want to figure out the number of times 795357 can be divided by 40.

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
If we subtract 0 from 7, we get 7.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 40

On to step 2:
79 divided by 40 is 1 with a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 79 leaves us with 39.
Append the next digit (5) from the dividend to 39 and continue with: 395 / 40

Let's proceed to step 3:
395 divided by 40 is 9 with a remainder of 35.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we subtract 360 from 395, we get 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 40

Going ahead to step 4:
The number 40 fits into 353 8 times, leaving a remainder of 33.
Use 8 as the next digit of our solution. 
Result so far: 198.0
If we take 320 away from 353, we end up with 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 40

Let's proceed to step 5:
40 goes into 335 8 times with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 1988.0
If we subtract 320 from 335, we get 15.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 40

Moving on to step 6:
157 divided by 40 is 3 with a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 19883.0
If we subtract 120 from 157, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 19883.9
If we take 360 away from 370, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 19883.92
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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19883.925
Deduct 200 from 200 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19883.925
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 19883.925
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.

In conclusion, the division gives 19883.925 with a balance of 0.0.