We're dividing 75472 by 40 
We want to figure out the number of times 75472 can be divided by 40.

Let's proceed 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.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 40

Step 2:
When dividing 75 by 40, we get 1 with a remainder of 35.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 75 to get 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 40

Let's proceed to step 3:
40 can be fit into 354 8 times, resulting in a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 18.0
Deduct 320 from 354 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

On to step 4:
If we divide 347 by 40, we get 8 and a remainder of 27.
The next digit of our result is 8. 
Result so far: 188.0
The remainder is 27 after subtracting 320 from 347.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 40

Advancing to step 5:
When dividing 272 by 40, we get 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 1886.0
Subtracting 240 from 272 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 6:
If we divide 320 by 40, we get 8 and a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 1886.8
The remainder is 0 after subtracting 320 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1886.8
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1886.8
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 1886.8 with a remaining 0.0.