We look at the division of 797656 by 40 
We're looking to find how many times 40 goes into 797656.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

On to step 2:
If we divide 79 by 40, we get 1 and a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 79, we end up with 39.
Take the next digit (7) from the dividend and append it to 39, then repeat: 397 / 40

Advancing to step 3:
40 can be fit into 397 9 times, resulting in a remainder of 37.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 360 from 397 leaves us with 37.
Fetch the next digit (6) from the dividend, attach it to 37 and continue: 376 / 40

On to step 4:
If we divide 376 by 40, we get 9 and a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 199.0
Subtracting 360 from 376 leaves us with 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 40

Advancing to step 5:
165 divided by 40 is 4 with a remainder of 5.
The next digit of our result is 4. 
Result so far: 1994.0
If we take 160 away from 165, we end up with 5.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 40

Let's proceed to step 6:
56 divided by 40 is 1 with a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 19941.0
Subtracting 40 from 56 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
160 divided by 40 is 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 19941.4
Deduct 160 from 160 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.

Going ahead to step 8:
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: 19941.4
The remainder is 0 after subtracting 0 from 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.
Use 0 as the next digit of our solution. 
Result so far: 19941.4
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.

Our division results in 19941.4 with a remaining 0.0.