We divide 713319 by 40
Our goal is to divide 713319 by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Going ahead to step 2:
40 goes into 71 1 times with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 71 and we're left with 31.
Fetch the next digit (3) from the dividend, attach it to 31 and continue: 313 / 40

Let's proceed to step 3:
40 can be fit into 313 7 times, resulting in a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtracting 280 from 313 leaves us with 33.
Append the next digit (3) from the dividend to 33 and continue with: 333 / 40

Step 4:
40 goes into 333 8 times with a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 178.0
Subtracting 320 from 333 leaves us with 13.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 40

Moving on to step 5:
If we divide 131 by 40, we get 3 and a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 1783.0
Deduct 120 from 131 and we're left with 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 40

On to step 6:
The number 40 fits into 119 2 times, leaving a remainder of 39.
Write down 2 as next digit of the result. 
Result so far: 17832.0
Deduct 80 from 119 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 17832.9
If we subtract 360 from 390, we 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.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 17832.97
The remainder is 20 after subtracting 280 from 300.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17832.975
Subtracting 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17832.975
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17832.975
If we take 0 away from 0, 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.

The quotient of the division is 17832.975, and the remainder is 0.0.