We look at the division of 78444856 by 40 
Let's see how many times 40 fits into 78444856.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 40

Moving on to step 2:
The number 40 fits into 78 1 times, leaving a remainder of 38.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 78, we end up with 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 40

Let's proceed to step 3:
When dividing 384 by 40, we get 9 with a remainder of 24.
The next digit of our result is 9. 
Result so far: 19.0
Subtract 360 from 384 to get 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 40

Going ahead to step 4:
When dividing 244 by 40, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 196.0
Deduct 240 from 244 and we're left with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

Let's proceed to step 5:
44 divided by 40 is 1 with a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1961.0
Deduct 40 from 44 and we're left with 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 40

Advancing to step 6:
40 goes into 48 1 times with a remainder of 8.
The next digit of our result is 1. 
Result so far: 19611.0
Subtract 40 from 48 to get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 40

Advancing to step 7:
The number 40 fits into 85 2 times, leaving a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 196112.0
Subtracting 80 from 85 leaves us with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 40

Moving on to step 8:
When dividing 56 by 40, we get 1 with a remainder of 16.
The next digit of our result is 1. 
Result so far: 1961121.0
If we take 40 away from 56, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
If we divide 160 by 40, we get 4 and a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 1961121.4
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 1961121.4
If we subtract 0 from 0, we 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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1961121.4
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.

Our division results in 1961121.4 with a remaining 0.0.