We look at the division of 726115 by 40 
We want to figure out the number of times 726115 can be divided by 40.

Advancing to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 40

Step 3:
The number 40 fits into 326 8 times, leaving a remainder of 6.
The next digit of our result is 8. 
Result so far: 18.0
If we take 320 away from 326, we end up with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 40

On to step 4:
If we divide 61 by 40, we get 1 and a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 181.0
If we subtract 40 from 61, we get 21.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 40

Going ahead to step 5:
211 divided by 40 is 5 with a remainder of 11.
The number 5 becomes the next digit in our result. 
Result so far: 1815.0
The remainder is 11 after subtracting 200 from 211.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 40

Advancing to step 6:
If we divide 115 by 40, we get 2 and a remainder of 35.
Put 2 as the next digit of the answer. 
Result so far: 18152.0
Subtracting 80 from 115 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
40 goes into 350 8 times with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 18152.8
If we subtract 320 from 350, we 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.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 18152.87
Subtracting 280 from 300 leaves us 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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18152.875
If we subtract 200 from 200, 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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18152.875
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.

Step 11:
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: 18152.875
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.

The quotient of the division is 18152.875, and the remainder is 0.0.