292743 divided by 40 
We want to figure out the number of times 292743 can be divided by 40.

Going ahead to step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 40

On to step 2:
If we divide 29 by 40, we get 0 and a remainder of 29.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 29, we get 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 40

Moving on to step 3:
When dividing 292 by 40, we get 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 280 from 292 and we're left with 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 40

Let's proceed to step 4:
40 can be fit into 127 3 times, resulting in a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we take 120 away from 127, we end up with 7.
Take the next digit (4) from the dividend and append it to 7, then repeat: 74 / 40

Step 5:
If we divide 74 by 40, we get 1 and a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 731.0
Subtracting 40 from 74 leaves us with 34.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 40

On to step 6:
When dividing 343 by 40, we get 8 with a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 7318.0
Deduct 320 from 343 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
40 goes into 230 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 7318.5
Deduct 200 from 230 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 7318.57
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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7318.575
Subtracting 200 from 200 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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7318.575
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7318.575
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.

The quotient of the division is 7318.575, and the remainder is 0.0.