We're dividing 796229 by 40 
We're looking to find how many times 40 goes into 796229.

On to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (9) from the dividend, add it to 7, then carry on: 79 / 40

On to step 2:
When dividing 79 by 40, we get 1 with a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 39 after subtracting 40 from 79.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 40

On to step 3:
40 can be fit into 396 9 times, resulting in a remainder of 36.
The next digit of our result is 9. 
Result so far: 19.0
Subtract 360 from 396 to get 36.
Grab the next digit (2) from the dividend, add it to 36, then carry on: 362 / 40

Going ahead to step 4:
The number 40 fits into 362 9 times, leaving a remainder of 2.
The next digit of our result is 9. 
Result so far: 199.0
Deduct 360 from 362 and we're left with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 40

Advancing to step 5:
40 can be fit into 22 0 times, resulting in a remainder of 22.
The number 0 becomes the next digit in our result. 
Result so far: 1990.0
If we subtract 0 from 22, we get 22.
Fetch the next digit (9) from the dividend, attach it to 22 and continue: 229 / 40

Going ahead to step 6:
If we divide 229 by 40, we get 5 and a remainder of 29.
Use 5 as the next digit of our solution. 
Result so far: 19905.0
Subtracting 200 from 229 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 19905.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 19905.72
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19905.725
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 19905.725
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 19905.725
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 final result is 19905.725 with a remainder of 0.0.