We're dividing 726903 by 40 
We're looking to find how many times 40 goes into 726903.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 40

On to step 2:
72 divided by 40 is 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 40

Moving on to step 3:
326 divided by 40 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we subtract 320 from 326, we get 6.
Fetch the next digit (9) from the dividend, attach it to 6 and continue: 69 / 40

On to step 4:
The number 40 fits into 69 1 times, leaving a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 181.0
Subtract 40 from 69 to get 29.
Grab the next digit (0) from the dividend, add it to 29, then carry on: 290 / 40

Moving on to step 5:
If we divide 290 by 40, we get 7 and a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 1817.0
Deduct 280 from 290 and we're left with 10.
Take the next digit (3) from the dividend and append it to 10, then repeat: 103 / 40

Step 6:
The number 40 fits into 103 2 times, leaving a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 18172.0
The remainder is 23 after subtracting 80 from 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
If we divide 230 by 40, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 18172.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 18172.57
If we take 280 away from 300, we end up 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 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 18172.575
If we take 200 away from 200, 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18172.575
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18172.575
Subtract 0 from 0 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.

The quotient of the division is 18172.575, and the remainder is 0.0.