716342 ÷ 40 
Let's see how many times 40 fits into 716342.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

On to step 2:
71 divided by 40 is 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 71 to get 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 40

On to step 3:
If we divide 316 by 40, we get 7 and a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtract 280 from 316 to get 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

Step 4:
363 divided by 40 is 9 with a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 179.0
Subtract 360 from 363 to get 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 40

Let's proceed to step 5:
When dividing 34 by 40, we get 0 with a remainder of 34.
Record the quotient 0 as the next digit in the result. 
Result so far: 1790.0
If we take 0 away from 34, we end up with 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Let's proceed to step 6:
40 goes into 342 8 times with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 17908.0
Deduct 320 from 342 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
The number 40 fits into 220 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 17908.5
Subtracting 200 from 220 leaves us 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 17908.55
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.

Our division results in 17908.55 with a remaining 0.0.