70482 ÷ 40 
Our goal is to divide 70482 by 40.

Let's proceed to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 40

Step 2:
If we divide 70 by 40, we get 1 and a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 70 and we're left with 30.
Include the next digit (4) from the dividend after 30, then repeat: 304 / 40

Step 3:
The number 40 fits into 304 7 times, leaving a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 280 from 304 and we're left with 24.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 40

Going ahead to step 4:
The number 40 fits into 248 6 times, leaving a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 176.0
If we subtract 240 from 248, we get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 40

Advancing to step 5:
When dividing 82 by 40, we get 2 with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 1762.0
Subtract 80 from 82 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 6:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 1762.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1762.05
The remainder is 0 after subtracting 200 from 200.
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 8:
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: 1762.05
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1762.05
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.

The final result is 1762.05 with a remainder of 0.0.