We divide 790922 by 40
Let's see how many times 40 fits into 790922.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

On to step 2:
79 divided by 40 is 1 with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 79 and we're left with 39.
Append the next digit (0) from the dividend to 39 and continue with: 390 / 40

Advancing to step 3:
If we divide 390 by 40, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 19.0
The remainder is 30 after subtracting 360 from 390.
Fetch the next digit (9) from the dividend, attach it to 30 and continue: 309 / 40

Step 4:
When dividing 309 by 40, we get 7 with a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 197.0
Deduct 280 from 309 and we're left with 29.
Include the next digit (2) from the dividend after 29, then repeat: 292 / 40

Moving on to step 5:
40 goes into 292 7 times with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 1977.0
The remainder is 12 after subtracting 280 from 292.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 40

Moving on to step 6:
When dividing 122 by 40, we get 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 19773.0
Subtract 120 from 122 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.

On to step 7:
40 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 19773.0
If we subtract 0 from 20, we 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.

On to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 19773.05
If we subtract 200 from 200, 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 19773.05
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19773.05
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 quotient of the division is 19773.05, and the remainder is 0.0.