We look at the division of 765021 by 40 
Let's see how many times 40 fits into 765021.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Moving on to step 2:
If we divide 76 by 40, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 76 to get 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 40

Going ahead to step 3:
The number 40 fits into 365 9 times, leaving a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 360 from 365 and we're left with 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 40

On to step 4:
The number 40 fits into 50 1 times, leaving a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
Subtracting 40 from 50 leaves us with 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 40

Moving on to step 5:
40 goes into 102 2 times with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 1912.0
Subtracting 80 from 102 leaves us with 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 40

Moving on to step 6:
The number 40 fits into 221 5 times, leaving a remainder of 21.
The next digit of our result is 5. 
Result so far: 19125.0
Deduct 200 from 221 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 19125.5
Subtract 200 from 210 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 19125.52
The remainder is 20 after subtracting 80 from 100.
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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19125.525
If we subtract 200 from 200, 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 19125.525
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.

Step 11:
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: 19125.525
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 quotient of the division is 19125.525, and the remainder is 0.0.