759992 ÷ 40 
Let's see how many times 40 fits into 759992.

Moving on to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (5) of the dividend behind the 7 and repeat the process: 75 / 40

Advancing to step 2:
40 goes into 75 1 times with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 75 and we're left with 35.
Include the next digit (9) from the dividend after 35, then repeat: 359 / 40

Going ahead to step 3:
40 goes into 359 8 times with a remainder of 39.
The next digit of our result is 8. 
Result so far: 18.0
If we subtract 320 from 359, we get 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 40

Let's proceed to step 4:
If we divide 399 by 40, we get 9 and a remainder of 39.
The next digit of our result is 9. 
Result so far: 189.0
Subtracting 360 from 399 leaves us with 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 40

Advancing to step 5:
If we divide 399 by 40, we get 9 and a remainder of 39.
The next digit of our result is 9. 
Result so far: 1899.0
If we subtract 360 from 399, we get 39.
Append the next digit (2) from the dividend to 39 and continue with: 392 / 40

On to step 6:
When dividing 392 by 40, we get 9 with a remainder of 32.
Use 9 as the next digit of our solution. 
Result so far: 18999.0
Subtracting 360 from 392 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 18999.8
The remainder is 0 after subtracting 320 from 320.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18999.8
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 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18999.8
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.

The final result is 18999.8 with a remainder of 0.0.