We're dividing 78295688 by 40 
We're looking to find how many times 40 goes into 78295688.

On to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 40

Going ahead to step 2:
40 can be fit into 78 1 times, resulting in a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 78 and we're left with 38.
Take the next digit (2) from the dividend and append it to 38, then repeat: 382 / 40

Step 3:
40 goes into 382 9 times with a remainder of 22.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtract 360 from 382 to get 22.
Include the next digit (9) from the dividend after 22, then repeat: 229 / 40

Let's proceed to step 4:
229 divided by 40 is 5 with a remainder of 29.
Use 5 as the next digit of our solution. 
Result so far: 195.0
Deduct 200 from 229 and we're left with 29.
Include the next digit (5) from the dividend after 29, then repeat: 295 / 40

Going ahead to step 5:
40 can be fit into 295 7 times, resulting in a remainder of 15.
The next digit of our result is 7. 
Result so far: 1957.0
If we subtract 280 from 295, we get 15.
Bring next digit (6) of the dividend behind the 15 and repeat the process: 156 / 40

Going ahead to step 6:
40 can be fit into 156 3 times, resulting in a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 19573.0
The remainder is 36 after subtracting 120 from 156.
Fetch the next digit (8) from the dividend, attach it to 36 and continue: 368 / 40

Advancing to step 7:
40 goes into 368 9 times with a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 195739.0
If we subtract 360 from 368, we get 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 40

Moving on to step 8:
88 divided by 40 is 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 1957392.0
Subtracting 80 from 88 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 1957392.2
The remainder is 0 after subtracting 80 from 80.
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 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1957392.2
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1957392.2
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.

In conclusion, the division gives 1957392.2 with a balance of 0.0.