Let's divide 790960 by 40
Let's see how many times 40 fits into 790960.

Step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

Advancing to step 2:
If we divide 79 by 40, we get 1 and a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 79 to get 39.
Grab the next digit (0) from the dividend, add it to 39, then carry on: 390 / 40

Step 3:
When dividing 390 by 40, we get 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
The remainder is 30 after subtracting 360 from 390.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 40

Going ahead to step 4:
When dividing 309 by 40, we get 7 with a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 197.0
If we subtract 280 from 309, we get 29.
Take the next digit (6) from the dividend and append it to 29, then repeat: 296 / 40

On to step 5:
When dividing 296 by 40, we get 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 1977.0
The remainder is 16 after subtracting 280 from 296.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 40

On to step 6:
160 divided by 40 is 4 with a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 19774.0
Subtract 160 from 160 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.

Moving on to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19774.0
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.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19774.0
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 19774.0 with a remainder of 0.0.