709367 divided by 40 
We want to figure out the number of times 709367 can be divided by 40.

Advancing to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 40

Moving on to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 70, we end up with 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 40

Step 3:
40 can be fit into 309 7 times, resulting in a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we take 280 away from 309, we end up with 29.
Append the next digit (3) from the dividend to 29 and continue with: 293 / 40

Going ahead to step 4:
40 can be fit into 293 7 times, resulting in a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 177.0
Subtract 280 from 293 to get 13.
Take the next digit (6) from the dividend and append it to 13, then repeat: 136 / 40

Step 5:
136 divided by 40 is 3 with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 1773.0
Subtracting 120 from 136 leaves us with 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 40

Moving on to step 6:
167 divided by 40 is 4 with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 17734.0
The remainder is 7 after subtracting 160 from 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
70 divided by 40 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 17734.1
If we take 40 away from 70, we end up 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.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 17734.17
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.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 17734.175
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17734.175
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.

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: 17734.175
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 17734.175 with a remainder of 0.0.