742302 ÷ 40 
We're looking to find how many times 40 goes into 742302.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and 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.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

On to step 2:
74 divided by 40 is 1 with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 74 to get 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Step 3:
If we divide 342 by 40, we get 8 and a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we subtract 320 from 342, we get 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 40

Let's proceed to step 4:
40 goes into 223 5 times with a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 185.0
The remainder is 23 after subtracting 200 from 223.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 40

Going ahead to step 5:
40 goes into 230 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 1855.0
Deduct 200 from 230 and we're left with 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 40

Going ahead to step 6:
302 divided by 40 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 18557.0
Deduct 280 from 302 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
If we divide 220 by 40, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 18557.5
If we subtract 200 from 220, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 18557.55
Subtract 200 from 200 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.

After the division, we end up with 18557.55 and a remainder of 0.0.