70050966 ÷ 40 
Our goal is to divide 70050966 by 40.

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 take 0 away from 7, we end up with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 2:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 70, we end up with 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 40

Step 3:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
The remainder is 20 after subtracting 280 from 300.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 40

Let's proceed to step 4:
If we divide 205 by 40, we get 5 and a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 175.0
If we take 200 away from 205, we end up with 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

On to step 5:
If we divide 50 by 40, we get 1 and a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 1751.0
Subtracting 40 from 50 leaves us with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 40

On to step 6:
If we divide 109 by 40, we get 2 and a remainder of 29.
Put 2 as the next digit of the answer. 
Result so far: 17512.0
Deduct 80 from 109 and we're left with 29.
Include the next digit (6) from the dividend after 29, then repeat: 296 / 40

Let's proceed to step 7:
40 goes into 296 7 times with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 175127.0
Deduct 280 from 296 and we're left with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 40

Let's proceed to step 8:
40 goes into 166 4 times with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 1751274.0
If we take 160 away from 166, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 9:
40 goes into 60 1 times with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1751274.1
The remainder is 20 after subtracting 40 from 60.
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 10:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1751274.15
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 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1751274.15
If we take 0 away from 0, 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.

Moving on to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1751274.15
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 1751274.15, with a leftover of 0.0.