728903 divided by 40 
We're looking to find how many times 40 goes into 728903.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

On to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

Advancing to step 3:
40 can be fit into 328 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtracting 320 from 328 leaves us with 8.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 40

Advancing to step 4:
If we divide 89 by 40, we get 2 and a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 182.0
Subtracting 80 from 89 leaves us with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 40

Let's proceed to step 5:
If we divide 90 by 40, we get 2 and a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 1822.0
Deduct 80 from 90 and we're left with 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 40

Step 6:
When dividing 103 by 40, we get 2 with a remainder of 23.
Put 2 as the next digit of the answer. 
Result so far: 18222.0
If we take 80 away from 103, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 18222.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 18222.57
The remainder is 20 after subtracting 280 from 300.
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 9:
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: 18222.575
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.

Moving on to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18222.575
Subtracting 0 from 0 leaves us 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 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: 18222.575
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 18222.575 with a balance of 0.0.