708767 ÷ 40 
Let's see how many times 40 fits into 708767.

On to step 1:
40 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 40

Step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 70, we get 30.
Fetch the next digit (8) from the dividend, attach it to 30 and continue: 308 / 40

Going ahead to step 3:
40 can be fit into 308 7 times, resulting in a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Deduct 280 from 308 and we're left with 28.
Grab the next digit (7) from the dividend, add it to 28, then carry on: 287 / 40

Going ahead to step 4:
287 divided by 40 is 7 with a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 177.0
If we subtract 280 from 287, we get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

On to step 5:
76 divided by 40 is 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 1771.0
If we take 40 away from 76, we end up with 36.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

Step 6:
If we divide 367 by 40, we get 9 and a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 17719.0
Subtract 360 from 367 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
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: 17719.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 17719.17
If we take 280 away from 300, 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 17719.175
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 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17719.175
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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 17719.175
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.

The final result is 17719.175 with a remainder of 0.0.