77404728 divided by 40 
We want to figure out the number of times 77404728 can be divided by 40.

On 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
Subtract 0 from 7 to get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 40

Moving on to step 2:
40 goes into 77 1 times with a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 40 from 77, we get 37.
Include the next digit (4) from the dividend after 37, then repeat: 374 / 40

On to step 3:
40 goes into 374 9 times with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtract 360 from 374 to get 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Going ahead to step 4:
When dividing 140 by 40, we get 3 with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 193.0
Subtract 120 from 140 to get 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 40

Step 5:
If we divide 204 by 40, we get 5 and a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 1935.0
Subtract 200 from 204 to get 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 40

Step 6:
40 goes into 47 1 times with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 19351.0
If we subtract 40 from 47, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Moving on to step 7:
If we divide 72 by 40, we get 1 and a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 193511.0
If we take 40 away from 72, we end up with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

Moving on to step 8:
328 divided by 40 is 8 with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 1935118.0
If we take 320 away from 328, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
40 can be fit into 80 2 times, resulting in a remainder of 0.
The next digit of our result is 2. 
Result so far: 1935118.2
The remainder is 0 after subtracting 80 from 80.
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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1935118.2
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1935118.2
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 1935118.2 with a remainder of 0.0.