We divide 786952 by 40
We want to figure out the number of times 786952 can be divided by 40.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 40

Advancing to step 2:
78 divided by 40 is 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 40 from 78 leaves us with 38.
Take the next digit (6) from the dividend and append it to 38, then repeat: 386 / 40

Moving on to step 3:
If we divide 386 by 40, we get 9 and a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
If we take 360 away from 386, we end up with 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 40

Going ahead to step 4:
269 divided by 40 is 6 with a remainder of 29.
Write down 6 as next digit of the result. 
Result so far: 196.0
Subtracting 240 from 269 leaves us with 29.
Include the next digit (5) from the dividend after 29, then repeat: 295 / 40

Step 5:
295 divided by 40 is 7 with a remainder of 15.
The next digit of our result is 7. 
Result so far: 1967.0
Deduct 280 from 295 and we're left with 15.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 40

Step 6:
The number 40 fits into 152 3 times, leaving a remainder of 32.
The next digit of our result is 3. 
Result so far: 19673.0
The remainder is 32 after subtracting 120 from 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
40 goes into 320 8 times with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 19673.8
Subtracting 320 from 320 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.

On to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19673.8
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.

On to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19673.8
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.

In conclusion, the division gives 19673.8 with a balance of 0.0.