Let's divide 726482 by 40
Our goal is to divide 726482 by 40.

Let's proceed to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Going ahead to step 2:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 40

Moving on to step 3:
The number 40 fits into 326 8 times, leaving a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 18.0
The remainder is 6 after subtracting 320 from 326.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 40

Advancing to step 4:
When dividing 64 by 40, we get 1 with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 181.0
Subtracting 40 from 64 leaves us with 24.
Bring next digit (8) of the dividend behind the 24 and repeat the process: 248 / 40

Going ahead to step 5:
248 divided by 40 is 6 with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 1816.0
If we take 240 away from 248, we end up with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 40

Advancing to step 6:
When dividing 82 by 40, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 18162.0
If we subtract 80 from 82, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
20 divided by 40 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 18162.0
Subtract 0 from 20 to 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18162.05
Deduct 200 from 200 and we're left 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18162.05
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.

Moving on to step 10:
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: 18162.05
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.

The quotient of the division is 18162.05, and the remainder is 0.0.