We look at the division of 728276 by 40 
We want to figure out the number of times 728276 can be divided by 40.

Going ahead to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Going ahead to step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 72 leaves us with 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

Moving on to step 3:
When dividing 328 by 40, we get 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we subtract 320 from 328, we get 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

On to step 4:
40 can be fit into 82 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 182.0
If we take 80 away from 82, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 40

Advancing to step 5:
27 divided by 40 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 1820.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 40

Advancing to step 6:
The number 40 fits into 276 6 times, leaving a remainder of 36.
The next digit of our result is 6. 
Result so far: 18206.0
Subtracting 240 from 276 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
40 can be fit into 360 9 times, resulting in a remainder of 0.
The next digit of our result is 9. 
Result so far: 18206.9
Subtract 360 from 360 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18206.9
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 18206.9
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 18206.9 with a remaining 0.0.