We look at the division of 72604335 by 40 
We're looking to find how many times 40 goes into 72604335.

Going ahead to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

Step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 40 from 72 and we're left with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Advancing to step 3:
326 divided by 40 is 8 with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 320 from 326 to get 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 40

Step 4:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 181.0
The remainder is 20 after subtracting 40 from 60.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 40

Going ahead to step 5:
When dividing 204 by 40, we get 5 with a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 1815.0
If we take 200 away from 204, we end up with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 40

On to step 6:
40 goes into 43 1 times with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 18151.0
Subtracting 40 from 43 leaves us with 3.
Take the next digit (3) from the dividend and append it to 3, then repeat: 33 / 40

On to step 7:
40 goes into 33 0 times with a remainder of 33.
The next digit of our result is 0. 
Result so far: 181510.0
If we subtract 0 from 33, we get 33.
Append the next digit (5) from the dividend to 33 and continue with: 335 / 40

Moving on to step 8:
40 goes into 335 8 times with a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 1815108.0
If we subtract 320 from 335, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 9:
When dividing 150 by 40, we get 3 with a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 1815108.3
If we take 120 away from 150, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1815108.37
If we subtract 280 from 300, we 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 11:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1815108.375
The remainder is 0 after subtracting 200 from 200.
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 12:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1815108.375
Subtract 0 from 0 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.

Advancing to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1815108.375
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.

The final result is 1815108.375 with a remainder of 0.0.