We look at the division of 60074732 by 40 
Let's see how many times 40 fits into 60074732.

Step 1:
40 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

Going ahead to step 2:
If we divide 60 by 40, we get 1 and a remainder of 20.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 60 and we're left with 20.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 40

Step 3:
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: 15.0
The remainder is 0 after subtracting 200 from 200.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 40

Step 4:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 150.0
If we take 0 away from 7, we end up with 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

On to step 5:
40 goes into 74 1 times with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 1501.0
If we take 40 away from 74, we end up with 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 40

Advancing to step 6:
40 can be fit into 347 8 times, resulting in a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 15018.0
Deduct 320 from 347 and we're left with 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 40

Going ahead to step 7:
40 can be fit into 273 6 times, resulting in a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 150186.0
If we take 240 away from 273, we end up with 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

Step 8:
332 divided by 40 is 8 with a remainder of 12.
The next digit of our result is 8. 
Result so far: 1501868.0
Subtracting 320 from 332 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
40 can be fit into 120 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 1501868.3
Subtract 120 from 120 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 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1501868.3
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1501868.3
The remainder is 0 after subtracting 0 from 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 outcome is 1501868.3, with a leftover of 0.0.