710978 divided by 40 
Let's see how many times 40 fits into 710978.

Moving on to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Write down 0 as next digit of the 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

On to step 2:
71 divided by 40 is 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 40 from 71, we get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 40

On to step 3:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 17.0
The remainder is 30 after subtracting 280 from 310.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 40

Let's proceed to step 4:
The number 40 fits into 309 7 times, leaving a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 177.0
Subtract 280 from 309 to get 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 40

Moving on to step 5:
40 can be fit into 297 7 times, resulting in a remainder of 17.
The next digit of our result is 7. 
Result so far: 1777.0
The remainder is 17 after subtracting 280 from 297.
Take the next digit (8) from the dividend and append it to 17, then repeat: 178 / 40

Let's proceed to step 6:
When dividing 178 by 40, we get 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 17774.0
If we take 160 away from 178, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
When dividing 180 by 40, we get 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 17774.4
Subtract 160 from 180 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 17774.45
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.

Going ahead to step 9:
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: 17774.45
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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17774.45
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.

In conclusion, the division gives 17774.45 with a balance of 0.0.