We divide 787214 by 40
Our goal is to divide 787214 by 40.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 40

On to step 2:
The number 40 fits into 78 1 times, leaving a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 38 after subtracting 40 from 78.
Include the next digit (7) from the dividend after 38, then repeat: 387 / 40

On to step 3:
387 divided by 40 is 9 with a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we subtract 360 from 387, we get 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 40

Moving on to step 4:
40 goes into 272 6 times with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 196.0
If we subtract 240 from 272, we get 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 40

On to step 5:
If we divide 321 by 40, we get 8 and a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 1968.0
If we take 320 away from 321, we end up with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 40

Going ahead to step 6:
40 goes into 14 0 times with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 19680.0
If we subtract 0 from 14, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
If we divide 140 by 40, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 19680.3
Subtracting 120 from 140 leaves us 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19680.35
The remainder is 0 after subtracting 200 from 200.
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 9:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19680.35
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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19680.35
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 19680.35 with a balance of 0.0.