We divide 705276 by 40
We want to figure out the number of times 705276 can be divided by 40.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Advancing to step 2:
The number 40 fits into 70 1 times, leaving a remainder of 30.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 70 and we're left with 30.
Append the next digit (5) from the dividend to 30 and continue with: 305 / 40

Advancing to step 3:
If we divide 305 by 40, we get 7 and a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we take 280 away from 305, we end up with 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 40

Step 4:
If we divide 252 by 40, we get 6 and a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 176.0
Subtracting 240 from 252 leaves us with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 40

Going ahead to step 5:
If we divide 127 by 40, we get 3 and a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 1763.0
Subtracting 120 from 127 leaves us with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

Moving on to step 6:
40 goes into 76 1 times with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 17631.0
The remainder is 36 after subtracting 40 from 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
The number 40 fits into 360 9 times, leaving a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 17631.9
If we subtract 360 from 360, 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.

Advancing to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17631.9
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 17631.9
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 17631.9, with a leftover of 0.0.