We divide 793097 by 40
We're looking to find how many times 40 goes into 793097.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 40

Moving on to step 2:
40 goes into 79 1 times with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 79, we get 39.
Append the next digit (3) from the dividend to 39 and continue with: 393 / 40

Moving on to step 3:
40 can be fit into 393 9 times, resulting in a remainder of 33.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 360 from 393 and we're left with 33.
Fetch the next digit (0) from the dividend, attach it to 33 and continue: 330 / 40

Going ahead to step 4:
40 goes into 330 8 times with a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 198.0
If we subtract 320 from 330, we get 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 40

Step 5:
40 can be fit into 109 2 times, resulting in a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 1982.0
The remainder is 29 after subtracting 80 from 109.
Fetch the next digit (7) from the dividend, attach it to 29 and continue: 297 / 40

Let's proceed to step 6:
40 can be fit into 297 7 times, resulting in a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 19827.0
Deduct 280 from 297 and we're left 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.

Moving on to step 7:
40 can be fit into 170 4 times, resulting in a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 19827.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 19827.42
If we take 80 away from 100, we end up 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.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19827.425
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.

Advancing to step 10:
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: 19827.425
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19827.425
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.

Our division results in 19827.425 with a remaining 0.0.