We divide 75982 by 40
We're looking to find how many times 40 goes into 75982.

Advancing to step 1:
40 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 40

On to step 2:
If we divide 75 by 40, we get 1 and a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 75 leaves us with 35.
Bring next digit (9) of the dividend behind the 35 and repeat the process: 359 / 40

On to step 3:
40 can be fit into 359 8 times, resulting in a remainder of 39.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we take 320 away from 359, we end up with 39.
Grab the next digit (8) from the dividend, add it to 39, then carry on: 398 / 40

Moving on to step 4:
The number 40 fits into 398 9 times, leaving a remainder of 38.
Use 9 as the next digit of our solution. 
Result so far: 189.0
If we take 360 away from 398, we end up with 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 40

Moving on to step 5:
When dividing 382 by 40, we get 9 with a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 1899.0
If we take 360 away from 382, we end up 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.

Advancing to step 6:
The number 40 fits into 220 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 1899.5
If we subtract 200 from 220, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1899.55
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.

After the division, we end up with 1899.55 and a remainder of 0.0.