785021 ÷ 40 
Our goal is to divide 785021 by 40.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 40

Going ahead to step 2:
When dividing 78 by 40, we get 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 40 from 78, we get 38.
Grab the next digit (5) from the dividend, add it to 38, then carry on: 385 / 40

Going ahead to step 3:
40 can be fit into 385 9 times, resulting in a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we take 360 away from 385, we end up with 25.
Append the next digit (0) from the dividend to 25 and continue with: 250 / 40

On to step 4:
40 goes into 250 6 times with a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 196.0
If we take 240 away from 250, we end up with 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 40

Going ahead to step 5:
40 goes into 102 2 times with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 1962.0
Subtract 80 from 102 to get 22.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 40

Going ahead to step 6:
If we divide 221 by 40, we get 5 and a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 19625.0
Subtracting 200 from 221 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 19625.5
Subtract 200 from 210 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.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 19625.52
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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19625.525
Subtract 200 from 200 to 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.

On to step 10:
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: 19625.525
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:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 19625.525
Subtract 0 from 0 to 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 final outcome is 19625.525, with a leftover of 0.0.