Let's divide 71956412 by 40
We're looking to find how many times 40 goes into 71956412.

Going ahead to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Advancing to step 2:
40 goes into 71 1 times with a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 40 from 71, we get 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 40

Step 3:
40 can be fit into 319 7 times, resulting in a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 17.0
If we subtract 280 from 319, we get 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 40

Going ahead to step 4:
395 divided by 40 is 9 with a remainder of 35.
The next digit of our result is 9. 
Result so far: 179.0
Subtract 360 from 395 to get 35.
Fetch the next digit (6) from the dividend, attach it to 35 and continue: 356 / 40

Step 5:
356 divided by 40 is 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1798.0
If we subtract 320 from 356, we get 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 40

Going ahead to step 6:
When dividing 364 by 40, we get 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 17989.0
Subtracting 360 from 364 leaves us with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 40

On to step 7:
The number 40 fits into 41 1 times, leaving a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 179891.0
Subtracting 40 from 41 leaves us with 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 40

Advancing to step 8:
40 can be fit into 12 0 times, resulting in a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 1798910.0
If we subtract 0 from 12, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
If we divide 120 by 40, we get 3 and a remainder of 0.
The next digit of our result is 3. 
Result so far: 1798910.3
If we subtract 120 from 120, 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1798910.3
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1798910.3
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.

In conclusion, the division gives 1798910.3 with a balance of 0.0.