We divide 792587 by 40
We want to figure out the number of times 792587 can be divided by 40.

Moving on to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

Advancing to step 2:
The number 40 fits into 79 1 times, leaving a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 79, we end up with 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 40

Let's proceed to step 3:
40 goes into 392 9 times with a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 360 from 392 leaves us with 32.
Bring next digit (5) of the dividend behind the 32 and repeat the process: 325 / 40

On to step 4:
40 goes into 325 8 times with a remainder of 5.
The number 8 becomes the next digit in our result. 
Result so far: 198.0
Deduct 320 from 325 and we're left with 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 40

Advancing to step 5:
40 can be fit into 58 1 times, resulting in a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 1981.0
If we take 40 away from 58, we end up with 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 40

Step 6:
187 divided by 40 is 4 with a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 19814.0
The remainder is 27 after subtracting 160 from 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
270 divided by 40 is 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
Result so far: 19814.6
Deduct 240 from 270 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 goes into 300 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 19814.67
If we subtract 280 from 300, we 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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 19814.675
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19814.675
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.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19814.675
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 final outcome is 19814.675, with a leftover of 0.0.