We look at the division of 745329 by 40 
We're looking to find how many times 40 goes into 745329.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

Advancing to step 2:
40 can be fit into 74 1 times, resulting in a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 74 leaves us with 34.
Take the next digit (5) from the dividend and append it to 34, then repeat: 345 / 40

On to step 3:
When dividing 345 by 40, we get 8 with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 320 from 345 to get 25.
Take the next digit (3) from the dividend and append it to 25, then repeat: 253 / 40

Advancing to step 4:
If we divide 253 by 40, we get 6 and a remainder of 13.
Put 6 as the next digit of the answer. 
Result so far: 186.0
Subtract 240 from 253 to get 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Moving on to step 5:
The number 40 fits into 132 3 times, leaving a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 1863.0
Subtract 120 from 132 to get 12.
Take the next digit (9) from the dividend and append it to 12, then repeat: 129 / 40

On to step 6:
129 divided by 40 is 3 with a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 18633.0
If we take 120 away from 129, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
If we divide 90 by 40, we get 2 and a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 18633.2
If we subtract 80 from 90, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 18633.22
If we take 80 away from 100, 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.

Our division results in 18633.22 with a remaining 0.02.