828761 divided by 40 
Let's see how many times 40 fits into 828761.

Going ahead to step 1:
If we divide 8 by 40, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 40

On to step 2:
When dividing 82 by 40, we get 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 2 after subtracting 80 from 82.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 40

Step 3:
When dividing 28 by 40, we get 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 28 and we're left with 28.
Bring next digit (7) of the dividend behind the 28 and repeat the process: 287 / 40

Step 4:
40 can be fit into 287 7 times, resulting in a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 207.0
Subtract 280 from 287 to get 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 40

Step 5:
If we divide 76 by 40, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 2071.0
Subtracting 40 from 76 leaves us with 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 40

On to step 6:
361 divided by 40 is 9 with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 20719.0
If we take 360 away from 361, we end up 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:
10 divided by 40 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 20719.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 20719.02
Deduct 80 from 100 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.

On to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20719.025
If we subtract 200 from 200, 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20719.025
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.

Going ahead to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20719.025
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.

The final outcome is 20719.025, with a leftover of 0.0.