We're dividing 717558 by 40 
We want to divide 717558 by 40.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

Let's proceed to step 2:
40 goes into 71 1 times 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.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 40

On to step 3:
40 can be fit into 317 7 times, resulting in a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 280 from 317 to get 37.
Grab the next digit (5) from the dividend, add it to 37, then carry on: 375 / 40

Going ahead to step 4:
40 goes into 375 9 times with a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 179.0
If we subtract 360 from 375, we get 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 40

Moving on to step 5:
155 divided by 40 is 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 1793.0
Deduct 120 from 155 and we're left with 35.
Bring next digit (8) of the dividend behind the 35 and repeat the process: 358 / 40

Advancing to step 6:
40 goes into 358 8 times with a remainder of 38.
The number 8 becomes the next digit in our result. 
Result so far: 17938.0
If we subtract 320 from 358, we 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.

Let's proceed to step 7:
If we divide 380 by 40, we get 9 and a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 17938.9
Subtracting 360 from 380 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.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 17938.95
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17938.95
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17938.95
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.

Our division results in 17938.95 with a remaining 0.0.