We're dividing 710233 by 40 
We want to divide 710233 by 40.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 40

Step 2:
When dividing 71 by 40, we get 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 71 leaves us with 31.
Fetch the next digit (0) from the dividend, attach it to 31 and continue: 310 / 40

On to step 3:
If we divide 310 by 40, we get 7 and a remainder of 30.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 280 from 310 leaves us with 30.
Take the next digit (2) from the dividend and append it to 30, then repeat: 302 / 40

Let's proceed to step 4:
The number 40 fits into 302 7 times, leaving a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 177.0
If we subtract 280 from 302, we get 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

Moving on to step 5:
If we divide 223 by 40, we get 5 and a remainder of 23.
The next digit of our result is 5. 
Result so far: 1775.0
If we take 200 away from 223, we end up with 23.
Include the next digit (3) from the dividend after 23, then repeat: 233 / 40

On to step 6:
If we divide 233 by 40, we get 5 and a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 17755.0
The remainder is 33 after subtracting 200 from 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
If we divide 330 by 40, we get 8 and a remainder of 10.
The next digit of our result is 8. 
Result so far: 17755.8
Deduct 320 from 330 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 17755.82
Deduct 80 from 100 and we're left with 20.
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 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 17755.825
Subtracting 200 from 200 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.

Advancing to step 10:
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: 17755.825
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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17755.825
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 quotient of the division is 17755.825, and the remainder is 0.0.