We look at the division of 7896686 by 40 
We're looking to find how many times 40 goes into 7896686.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (8) from the dividend, add it to 7, then carry on: 78 / 40

On to step 2:
78 divided by 40 is 1 with a remainder of 38.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 78 and we're left with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 40

Step 3:
If we divide 389 by 40, we get 9 and a remainder of 29.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Deduct 360 from 389 and we're left with 29.
Append the next digit (6) from the dividend to 29 and continue with: 296 / 40

Going ahead to step 4:
40 can be fit into 296 7 times, resulting in a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 197.0
If we subtract 280 from 296, we get 16.
Fetch the next digit (6) from the dividend, attach it to 16 and continue: 166 / 40

Moving on to step 5:
When dividing 166 by 40, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 1974.0
Subtract 160 from 166 to get 6.
Fetch the next digit (8) from the dividend, attach it to 6 and continue: 68 / 40

Advancing to step 6:
If we divide 68 by 40, we get 1 and a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 19741.0
Deduct 40 from 68 and we're left with 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 40

Let's proceed to step 7:
286 divided by 40 is 7 with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 197417.0
The remainder is 6 after subtracting 280 from 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 8:
40 can be fit into 60 1 times, resulting in a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 197417.1
Subtract 40 from 60 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.
Record the quotient 5 as the next digit in the result. 
Result so far: 197417.15
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.

Going ahead 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: 197417.15
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 197417.15
Subtracting 0 from 0 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.

The quotient of the division is 197417.15, and the remainder is 0.0.