40859862 ÷ 72 
We're looking to find how many times 72 goes into 40859862.

Advancing to step 1:
The number 72 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 72

Going ahead to step 2:
When dividing 40 by 72, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 72

Step 3:
72 goes into 408 5 times with a remainder of 48.
The next digit of our result is 5. 
Result so far: 5.0
If we take 360 away from 408, we end up with 48.
Include the next digit (5) from the dividend after 48, then repeat: 485 / 72

Advancing to step 4:
485 divided by 72 is 6 with a remainder of 53.
The next digit of our result is 6. 
Result so far: 56.0
The remainder is 53 after subtracting 432 from 485.
Fetch the next digit (9) from the dividend, attach it to 53 and continue: 539 / 72

Moving on to step 5:
539 divided by 72 is 7 with a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 567.0
Subtracting 504 from 539 leaves us with 35.
Include the next digit (8) from the dividend after 35, then repeat: 358 / 72

Let's proceed to step 6:
The number 72 fits into 358 4 times, leaving a remainder of 70.
Write down 4 as next digit of the result. 
Result so far: 5674.0
If we take 288 away from 358, we end up with 70.
Take the next digit (6) from the dividend and append it to 70, then repeat: 706 / 72

On to step 7:
If we divide 706 by 72, we get 9 and a remainder of 58.
Write down 9 as next digit of the result. 
Result so far: 56749.0
The remainder is 58 after subtracting 648 from 706.
Bring next digit (2) of the dividend behind the 58 and repeat the process: 582 / 72

Going ahead to step 8:
The number 72 fits into 582 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 567498.0
If we take 576 away from 582, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 9:
When dividing 60 by 72, we get 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 567498.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
If we divide 600 by 72, we get 8 and a remainder of 24.
The next digit of our result is 8. 
Result so far: 567498.08
Subtract 576 from 600 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 11:
If we divide 240 by 72, we get 3 and a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 567498.083
Subtract 216 from 240 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 12:
72 can be fit into 240 3 times, resulting in a remainder of 24.
The next digit of our result is 3. 
Result so far: 567498.0833
Subtracting 216 from 240 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 567498.0833, and the remainder is 0.00024.