727567 divided by 40 
We want to figure out the number of times 727567 can be divided by 40.

Going ahead to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Advancing to step 2:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 32 after subtracting 40 from 72.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

On to step 3:
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: 18.0
The remainder is 7 after subtracting 320 from 327.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 40

Let's proceed to step 4:
If we divide 75 by 40, we get 1 and a remainder of 35.
The next digit of our result is 1. 
Result so far: 181.0
Deduct 40 from 75 and we're left with 35.
Bring next digit (6) of the dividend behind the 35 and repeat the process: 356 / 40

On to step 5:
356 divided by 40 is 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 1818.0
If we subtract 320 from 356, we get 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 40

Moving on to step 6:
When dividing 367 by 40, we get 9 with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 18189.0
Deduct 360 from 367 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 18189.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 18189.17
Subtract 280 from 300 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18189.175
If we take 200 away from 200, 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 18189.175
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 18189.175
If we subtract 0 from 0, 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.

Our division results in 18189.175 with a remaining 0.0.