We divide 788917 by 40
Our goal is to divide 788917 by 40.

Moving on to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 40

Going ahead to step 2:
40 goes into 78 1 times with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 78 and we're left with 38.
Include the next digit (8) from the dividend after 38, then repeat: 388 / 40

Going ahead to step 3:
40 goes into 388 9 times with a remainder of 28.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtracting 360 from 388 leaves us with 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 40

On to step 4:
289 divided by 40 is 7 with a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 197.0
If we take 280 away from 289, we end up with 9.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 40

Moving on to step 5:
If we divide 91 by 40, we get 2 and a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 1972.0
Subtract 80 from 91 to get 11.
Grab the next digit (7) from the dividend, add it to 11, then carry on: 117 / 40

Step 6:
40 goes into 117 2 times with a remainder of 37.
The number 2 becomes the next digit in our result. 
Result so far: 19722.0
If we take 80 away from 117, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
370 divided by 40 is 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 19722.9
Subtract 360 from 370 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 19722.92
If we subtract 80 from 100, we 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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 19722.925
Subtract 200 from 200 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.

Advancing to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19722.925
Deduct 0 from 0 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 11:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19722.925
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.

The quotient of the division is 19722.925, and the remainder is 0.0.