We look at the division of 435706 by 40 
We want to figure out the number of times 435706 can be divided by 40.

Advancing to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 40

Step 2:
The number 40 fits into 43 1 times, leaving a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 43, we end up with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Moving on to step 3:
The number 40 fits into 35 0 times, leaving a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 10.0
The remainder is 35 after subtracting 0 from 35.
Include the next digit (7) from the dividend after 35, then repeat: 357 / 40

Advancing to step 4:
When dividing 357 by 40, we get 8 with a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
Subtracting 320 from 357 leaves us with 37.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 40

Moving on to step 5:
When dividing 370 by 40, we get 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 1089.0
The remainder is 10 after subtracting 360 from 370.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 40

Going ahead to step 6:
When dividing 106 by 40, we get 2 with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 10892.0
The remainder is 26 after subtracting 80 from 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
260 divided by 40 is 6 with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 10892.6
Subtracting 240 from 260 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10892.65
Subtract 200 from 200 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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 10892.65
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10892.65
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.

The final outcome is 10892.65, with a leftover of 0.0.