Let's divide 773260 by 40
We want to divide 773260 by 40.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 40

On to step 2:
When dividing 77 by 40, we get 1 with a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 77 leaves us with 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 40

Moving on to step 3:
The number 40 fits into 373 9 times, leaving a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we take 360 away from 373, we end up with 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 40

Moving on to step 4:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 193.0
The remainder is 12 after subtracting 120 from 132.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 40

Moving on to step 5:
40 can be fit into 126 3 times, resulting in a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 1933.0
Subtract 120 from 126 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Going ahead to step 6:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 19331.0
Deduct 40 from 60 and we're left 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.

Going ahead to step 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 19331.5
If we take 200 away from 200, 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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 19331.5
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19331.5
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.

After the division, we end up with 19331.5 and a remainder of 0.0.