432713 ÷ 40 
We're looking to find how many times 40 goes into 432713.

Moving on to step 1:
When dividing 4 by 40, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 40

Let's proceed to step 2:
43 divided by 40 is 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 43 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 40

Moving on to step 3:
When dividing 32 by 40, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 32, we end up with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 40

Going ahead to step 4:
40 can be fit into 327 8 times, resulting in a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 108.0
The remainder is 7 after subtracting 320 from 327.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Let's proceed to step 5:
40 can be fit into 71 1 times, resulting in a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1081.0
Deduct 40 from 71 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 40

On to step 6:
When dividing 313 by 40, we get 7 with a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 10817.0
Deduct 280 from 313 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 7:
40 goes into 330 8 times with a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 10817.8
Subtracting 320 from 330 leaves us 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.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 10817.82
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.

Advancing to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 10817.825
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.

On to step 10:
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: 10817.825
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.

Let's proceed 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: 10817.825
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.

After the division, we end up with 10817.825 and a remainder of 0.0.