40510 ÷ 72 
We're looking to find how many times 72 goes into 40510.

Let's proceed to step 1:
When dividing 4 by 72, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 72

Moving on to step 2:
If we divide 40 by 72, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 72

On to step 3:
When dividing 405 by 72, we get 5 with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 360 away from 405, we end up with 45.
Include the next digit (1) from the dividend after 45, then repeat: 451 / 72

Step 4:
When dividing 451 by 72, we get 6 with a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 56.0
Subtracting 432 from 451 leaves us with 19.
Grab the next digit (0) from the dividend, add it to 19, then carry on: 190 / 72

Step 5:
72 can be fit into 190 2 times, resulting in a remainder of 46.
The next digit of our result is 2. 
Result so far: 562.0
If we take 144 away from 190, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 6:
72 goes into 460 6 times with a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 562.6
If we subtract 432 from 460, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
280 divided by 72 is 3 with a remainder of 64.
Write down 3 as next digit of the result. 
Result so far: 562.63
If we take 216 away from 280, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 8:
640 divided by 72 is 8 with a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 562.638
The remainder is 64 after subtracting 576 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 9:
72 can be fit into 640 8 times, resulting in a remainder of 64.
Use 8 as the next digit of our solution. 
Result so far: 562.6388
If we subtract 576 from 640, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 562.6388 with a remainder of 0.00064.