40785 ÷ 96 
We want to figure out the number of times 40785 can be divided by 96.

Advancing to step 1:
If we divide 4 by 96, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 96

On to step 2:
When dividing 40 by 96, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 96

Moving on to step 3:
When dividing 407 by 96, we get 4 with a remainder of 23.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 384 from 407 and we're left with 23.
Include the next digit (8) from the dividend after 23, then repeat: 238 / 96

On to step 4:
96 goes into 238 2 times with a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
Subtract 192 from 238 to get 46.
Include the next digit (5) from the dividend after 46, then repeat: 465 / 96

Step 5:
The number 96 fits into 465 4 times, leaving a remainder of 81.
The number 4 becomes the next digit in our result. 
Result so far: 424.0
The remainder is 81 after subtracting 384 from 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Moving on to step 6:
If we divide 810 by 96, we get 8 and a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 424.8
The remainder is 42 after subtracting 768 from 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 7:
The number 96 fits into 420 4 times, leaving a remainder of 36.
The next digit of our result is 4. 
Result so far: 424.84
Subtracting 384 from 420 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
96 can be fit into 360 3 times, resulting in a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 424.843
Subtracting 288 from 360 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 9:
96 goes into 720 7 times with a remainder of 48.
Record the quotient 7 as the next digit in the result. 
Result so far: 424.8437
Deduct 672 from 720 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 10:
The number 96 fits into 480 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 424.84375
Subtract 480 from 480 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.

Moving on to step 11:
96 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 424.84375
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.

On to step 12:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 424.84375
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.

In conclusion, the division gives 424.84375 with a balance of 0.0.