We divide 70638 by 40
We want to figure out the number of times 70638 can be divided by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 40

On to step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 70 to get 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

On to step 3:
40 goes into 306 7 times with a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 17.0
If we subtract 280 from 306, we get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 40

Step 4:
If we divide 263 by 40, we get 6 and a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 176.0
Subtracting 240 from 263 leaves us with 23.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 40

On to step 5:
When dividing 238 by 40, we get 5 with a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 1765.0
Subtract 200 from 238 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 6:
40 goes into 380 9 times with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 1765.9
The remainder is 20 after subtracting 360 from 380.
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 7:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1765.95
Deduct 200 from 200 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1765.95
Subtracting 0 from 0 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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1765.95
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 1765.95, and the remainder is 0.0.