We're dividing 73100 by 40 
Our goal is to divide 73100 by 40.

Going ahead to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Moving on to step 2:
40 can be fit into 73 1 times, resulting in a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 73 and we're left with 33.
Include the next digit (1) from the dividend after 33, then repeat: 331 / 40

Advancing to step 3:
331 divided by 40 is 8 with a remainder of 11.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtracting 320 from 331 leaves us with 11.
Grab the next digit (0) from the dividend, add it to 11, then carry on: 110 / 40

Step 4:
110 divided by 40 is 2 with a remainder of 30.
The next digit of our result is 2. 
Result so far: 182.0
If we take 80 away from 110, we end up with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 40

Moving on to step 5:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 1827.0
Subtracting 280 from 300 leaves us with 20.
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 6:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1827.5
Deduct 200 from 200 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.

Moving on to step 7:
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: 1827.5
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.

Advancing to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1827.5
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.

Our division results in 1827.5 with a remaining 0.0.