Let's divide 71054996 by 40
We want to divide 71054996 by 40.

Let's proceed to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 40

Advancing to step 2:
40 goes into 71 1 times with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 71 and we're left with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

On to step 3:
310 divided by 40 is 7 with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 280 from 310, we get 30.
Grab the next digit (5) from the dividend, add it to 30, then carry on: 305 / 40

Going ahead to step 4:
305 divided by 40 is 7 with a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 177.0
If we subtract 280 from 305, we get 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Advancing to step 5:
40 goes into 254 6 times with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 1776.0
If we take 240 away from 254, we end up with 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 40

On to step 6:
40 goes into 149 3 times with a remainder of 29.
The next digit of our result is 3. 
Result so far: 17763.0
Deduct 120 from 149 and we're left with 29.
Take the next digit (9) from the dividend and append it to 29, then repeat: 299 / 40

Let's proceed to step 7:
The number 40 fits into 299 7 times, leaving a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 177637.0
Deduct 280 from 299 and we're left with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 40

Advancing to step 8:
If we divide 196 by 40, we get 4 and a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 1776374.0
The remainder is 36 after subtracting 160 from 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
The number 40 fits into 360 9 times, leaving a remainder of 0.
The next digit of our result is 9. 
Result so far: 1776374.9
Subtracting 360 from 360 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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1776374.9
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1776374.9
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.

In conclusion, the division gives 1776374.9 with a balance of 0.0.