709278 ÷ 40 
Our goal is to divide 709278 by 40.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Let's proceed to step 2:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 40

Going ahead to step 3:
When dividing 309 by 40, we get 7 with a remainder of 29.
The next digit of our result is 7. 
Result so far: 17.0
The remainder is 29 after subtracting 280 from 309.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 40

Moving on to step 4:
When dividing 292 by 40, we get 7 with a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 177.0
Subtract 280 from 292 to get 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 40

On to step 5:
If we divide 127 by 40, we get 3 and a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 1773.0
Subtracting 120 from 127 leaves us with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

Step 6:
When dividing 78 by 40, we get 1 with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 17731.0
Subtract 40 from 78 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
The number 40 fits into 380 9 times, leaving a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 17731.9
The remainder is 20 after subtracting 360 from 380.
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:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 17731.95
If we subtract 200 from 200, 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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17731.95
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17731.95
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 17731.95, with a leftover of 0.0.