Let's divide 716149 by 40
We're looking to find how many times 40 goes into 716149.

Step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

Moving on to step 2:
40 goes into 71 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 71 to get 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 40

Step 3:
40 goes into 316 7 times with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Deduct 280 from 316 and we're left with 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 40

Moving on to step 4:
The number 40 fits into 361 9 times, leaving a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 179.0
If we subtract 360 from 361, we get 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 40

On to step 5:
If we divide 14 by 40, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 1790.0
Subtracting 0 from 14 leaves us with 14.
Include the next digit (9) from the dividend after 14, then repeat: 149 / 40

Let's proceed to step 6:
40 can be fit into 149 3 times, resulting in a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 17903.0
If we subtract 120 from 149, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 7:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 17903.7
Subtracting 280 from 290 leaves us 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.
Write down 2 as next digit of the result. 
Result so far: 17903.72
The remainder is 20 after subtracting 80 from 100.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17903.725
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17903.725
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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 17903.725
Subtracting 0 from 0 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.

The final outcome is 17903.725, with a leftover of 0.0.