We look at the division of 76552 by 40 
Our goal is to divide 76552 by 40.

Moving on to step 1:
40 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Let's proceed to step 2:
40 can be fit into 76 1 times, resulting in a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 40 from 76 and we're left with 36.
Include the next digit (5) from the dividend after 36, then repeat: 365 / 40

Advancing to step 3:
40 goes into 365 9 times with a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 360 from 365 leaves us with 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 40

Let's proceed to step 4:
55 divided by 40 is 1 with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 191.0
Subtracting 40 from 55 leaves us with 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 40

Step 5:
152 divided by 40 is 3 with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1913.0
If we take 120 away from 152, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 6:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 1913.8
If we subtract 320 from 320, 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.

On to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1913.8
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.

On to step 8:
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: 1913.8
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 1913.8 with a balance of 0.0.