Let's divide 632728 by 40
We're looking to find how many times 40 goes into 632728.

Let's proceed to step 1:
The number 40 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 40

Let's proceed to step 2:
63 divided by 40 is 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 23 after subtracting 40 from 63.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 40

Step 3:
When dividing 232 by 40, we get 5 with a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we subtract 200 from 232, we get 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 40

Moving on to step 4:
40 can be fit into 327 8 times, resulting in a remainder of 7.
The next digit of our result is 8. 
Result so far: 158.0
Subtract 320 from 327 to get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

Going ahead to step 5:
When dividing 72 by 40, we get 1 with a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1581.0
Subtracting 40 from 72 leaves us with 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 40

Advancing to step 6:
When dividing 328 by 40, we get 8 with a remainder of 8.
The next digit of our result is 8. 
Result so far: 15818.0
Subtracting 320 from 328 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
40 goes into 80 2 times with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 15818.2
If we subtract 80 from 80, we 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.

Going ahead to step 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 15818.2
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.

Going ahead to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 15818.2
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.

In conclusion, the division gives 15818.2 with a balance of 0.0.