706789 divided by 40 
We want to divide 706789 by 40.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Going ahead to step 2:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 70 and we're left with 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

On to step 3:
The number 40 fits into 306 7 times, leaving a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtracting 280 from 306 leaves us with 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 40

Let's proceed to step 4:
40 can be fit into 267 6 times, resulting in a remainder of 27.
The number 6 becomes the next digit in our result. 
Result so far: 176.0
If we take 240 away from 267, we end up with 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

Moving on to step 5:
When dividing 278 by 40, we get 6 with a remainder of 38.
The next digit of our result is 6. 
Result so far: 1766.0
The remainder is 38 after subtracting 240 from 278.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 40

Going ahead to step 6:
The number 40 fits into 389 9 times, leaving a remainder of 29.
The number 9 becomes the next digit in our result. 
Result so far: 17669.0
If we subtract 360 from 389, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 17669.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 17669.72
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 17669.725
Subtract 200 from 200 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.

Let's proceed to step 10:
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: 17669.725
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 17669.725
Deduct 0 from 0 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.

The quotient of the division is 17669.725, and the remainder is 0.0.