Let's divide 764017 by 40
We want to divide 764017 by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 2:
40 can be fit into 76 1 times, resulting in a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 76, we end up with 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 40

Moving on to step 3:
40 can be fit into 364 9 times, resulting in a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Deduct 360 from 364 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 40

On to step 4:
40 goes into 40 1 times with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 191.0
Subtracting 40 from 40 leaves us with 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 40

Advancing to step 5:
When dividing 1 by 40, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 1910.0
If we subtract 0 from 1, we get 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Step 6:
If we divide 17 by 40, we get 0 and a remainder of 17.
The next digit of our result is 0. 
Result so far: 19100.0
If we take 0 away from 17, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 19100.4
Subtracting 160 from 170 leaves us 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.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 19100.42
Subtracting 80 from 100 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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19100.425
If we take 200 away from 200, 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 19100.425
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 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19100.425
If we subtract 0 from 0, we 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 19100.425, and the remainder is 0.0.