806721 ÷ 40 
We want to figure out the number of times 806721 can be divided by 40.

Let's proceed to step 1:
40 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 40

Moving on to step 2:
40 goes into 80 2 times with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 80 from 80 to get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 40

Let's proceed to step 3:
If we divide 6 by 40, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 40

On to step 4:
40 goes into 67 1 times with a remainder of 27.
The next digit of our result is 1. 
Result so far: 201.0
The remainder is 27 after subtracting 40 from 67.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 40

Advancing to step 5:
272 divided by 40 is 6 with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 2016.0
Subtracting 240 from 272 leaves us with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 40

Advancing to step 6:
The number 40 fits into 321 8 times, leaving a remainder of 1.
Use 8 as the next digit of our solution. 
Result so far: 20168.0
Subtracting 320 from 321 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 20168.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 20168.02
Subtract 80 from 100 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.

Moving on to step 9:
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: 20168.025
Subtracting 200 from 200 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 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20168.025
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20168.025
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 quotient of the division is 20168.025, and the remainder is 0.0.