We look at the division of 764906 by 40 
We're looking to find how many times 40 goes into 764906.

Going ahead to 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
If we take 0 away from 7, we end up with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Moving on to step 2:
The number 40 fits into 76 1 times, leaving a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 36 after subtracting 40 from 76.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

Let's proceed to step 3:
364 divided by 40 is 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we subtract 360 from 364, we get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 40

Step 4:
When dividing 49 by 40, we get 1 with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
If we subtract 40 from 49, we get 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

Going ahead to step 5:
If we divide 90 by 40, we get 2 and a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 1912.0
Deduct 80 from 90 and we're left with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 40

On to step 6:
The number 40 fits into 106 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 19122.0
Subtracting 80 from 106 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 7:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The next digit of our result is 6. 
Result so far: 19122.6
Subtract 240 from 260 to 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 19122.65
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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19122.65
Deduct 0 from 0 and we're left 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.

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: 19122.65
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.

The final result is 19122.65 with a remainder of 0.0.