40678728 ÷ 719 
We're looking to find how many times 719 goes into 40678728.

Advancing to step 1:
When dividing 4 by 719, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 719

Let's proceed to step 2:
719 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 719

Moving on to step 3:
If we divide 406 by 719, we get 0 and a remainder of 406.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 406, we end up with 406.
Fetch the next digit (7) from the dividend, attach it to 406 and continue: 4067 / 719

Moving on to step 4:
719 goes into 4067 5 times with a remainder of 472.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 472 after subtracting 3595 from 4067.
Append the next digit (8) from the dividend to 472 and continue with: 4728 / 719

On to step 5:
The number 719 fits into 4728 6 times, leaving a remainder of 414.
The number 6 becomes the next digit in our result. 
Result so far: 56.0
If we take 4314 away from 4728, we end up with 414.
Take the next digit (7) from the dividend and append it to 414, then repeat: 4147 / 719

Advancing to step 6:
719 goes into 4147 5 times with a remainder of 552.
The next digit of our result is 5. 
Result so far: 565.0
If we take 3595 away from 4147, we end up with 552.
Fetch the next digit (2) from the dividend, attach it to 552 and continue: 5522 / 719

Step 7:
5522 divided by 719 is 7 with a remainder of 489.
Put 7 as the next digit of the answer. 
Result so far: 5657.0
The remainder is 489 after subtracting 5033 from 5522.
Append the next digit (8) from the dividend to 489 and continue with: 4898 / 719

Let's proceed to step 8:
719 can be fit into 4898 6 times, resulting in a remainder of 584.
Use 6 as the next digit of our solution. 
Result so far: 56576.0
If we take 4314 away from 4898, we end up with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

On to step 9:
When dividing 5840 by 719, we get 8 with a remainder of 88.
Write down 8 as next digit of the result. 
Result so far: 56576.8
If we subtract 5752 from 5840, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 10:
880 divided by 719 is 1 with a remainder of 161.
The number 1 becomes the next digit in our result. 
Result so far: 56576.81
If we take 719 away from 880, we end up with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Going ahead to step 11:
If we divide 1610 by 719, we get 2 and a remainder of 172.
The next digit of our result is 2. 
Result so far: 56576.812
Deduct 1438 from 1610 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

On to step 12:
719 goes into 1720 2 times with a remainder of 282.
Use 2 as the next digit of our solution. 
Result so far: 56576.8122
Subtracting 1438 from 1720 leaves us with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

The final result is 56576.8122 with a remainder of 0.00282.