We look at the division of 103732 by 40 
Our goal is to divide 103732 by 40.

On to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

On to step 2:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 40

Advancing to step 3:
40 can be fit into 103 2 times, resulting in a remainder of 23.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 103, we get 23.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 40

Advancing to step 4:
40 goes into 237 5 times with a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtracting 200 from 237 leaves us with 37.
Append the next digit (3) from the dividend to 37 and continue with: 373 / 40

Advancing to step 5:
If we divide 373 by 40, we get 9 and a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 259.0
Deduct 360 from 373 and we're left with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 40

Advancing to step 6:
132 divided by 40 is 3 with a remainder of 12.
The next digit of our result is 3. 
Result so far: 2593.0
If we take 120 away from 132, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
40 goes into 120 3 times with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 2593.3
Subtract 120 from 120 to 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.
Use 0 as the next digit of our solution. 
Result so far: 2593.3
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2593.3
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.

Our division results in 2593.3 with a remaining 0.0.