We look at the division of 728684 by 40 
We want to figure out the number of times 728684 can be divided by 40.

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
If we subtract 0 from 7, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

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
Deduct 40 from 72 and we're left with 32.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 40

Advancing to step 3:
40 can be fit into 328 8 times, resulting in a remainder of 8.
The next digit of our result is 8. 
Result so far: 18.0
Subtracting 320 from 328 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 40

On to step 4:
When dividing 86 by 40, we get 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 182.0
Deduct 80 from 86 and we're left with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 40

Moving on to step 5:
40 goes into 68 1 times with a remainder of 28.
The next digit of our result is 1. 
Result so far: 1821.0
If we subtract 40 from 68, we get 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 40

Advancing to step 6:
When dividing 284 by 40, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 18217.0
If we take 280 away from 284, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
40 goes into 40 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 18217.1
Subtract 40 from 40 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 8:
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: 18217.1
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18217.1
Deduct 0 from 0 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.

The quotient of the division is 18217.1, and the remainder is 0.0.