We divide 726660 by 40
Our goal is to divide 726660 by 40.

Moving on to step 1:
7 divided by 40 is 0 with 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.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Moving on to step 2:
40 goes into 72 1 times with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 72 to get 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 40

Going ahead to step 3:
The number 40 fits into 326 8 times, leaving a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 320 from 326 and we're left with 6.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 40

Moving on to step 4:
When dividing 66 by 40, we get 1 with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 181.0
Subtract 40 from 66 to get 26.
Grab the next digit (6) from the dividend, add it to 26, then carry on: 266 / 40

On to step 5:
The number 40 fits into 266 6 times, leaving a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 1816.0
Subtracting 240 from 266 leaves us with 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 40

Advancing to step 6:
40 can be fit into 260 6 times, resulting in a remainder of 20.
The next digit of our result is 6. 
Result so far: 18166.0
The remainder is 20 after subtracting 240 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18166.5
The remainder is 0 after subtracting 200 from 200.
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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 18166.5
Subtracting 0 from 0 leaves us 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 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18166.5
Subtracting 0 from 0 leaves us 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 18166.5, and the remainder is 0.0.