We look at the division of 72208 by 40 
We want to divide 72208 by 40.

On to step 1:
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: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

On to step 2:
40 goes into 72 1 times with a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 40

Moving on to step 3:
322 divided by 40 is 8 with a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 18.0
Deduct 320 from 322 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 40

On to step 4:
40 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 180.0
If we subtract 0 from 20, we get 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 40

Step 5:
If we divide 208 by 40, we get 5 and a remainder of 8.
Put 5 as the next digit of the answer. 
Result so far: 1805.0
If we subtract 200 from 208, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 6:
When dividing 80 by 40, we get 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 1805.2
Subtract 80 from 80 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 7:
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: 1805.2
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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1805.2
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 final result is 1805.2 with a remainder of 0.0.