730304 ÷ 40 
We want to figure out the number of times 730304 can be divided by 40.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 40

Going ahead to step 2:
If we divide 73 by 40, we get 1 and a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Append the next digit (0) from the dividend to 33 and continue with: 330 / 40

Let's proceed to step 3:
The number 40 fits into 330 8 times, leaving a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 10 after subtracting 320 from 330.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 40

Going ahead to step 4:
The number 40 fits into 103 2 times, leaving a remainder of 23.
The next digit of our result is 2. 
Result so far: 182.0
Subtract 80 from 103 to get 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 40

Going ahead to step 5:
If we divide 230 by 40, we get 5 and a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 1825.0
If we subtract 200 from 230, we get 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 40

Moving on to step 6:
304 divided by 40 is 7 with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 18257.0
Deduct 280 from 304 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
40 goes into 240 6 times with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 18257.6
Deduct 240 from 240 and we're left 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.

Going ahead to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18257.6
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18257.6
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 quotient of the division is 18257.6, and the remainder is 0.0.