We divide 724247 by 40
Our goal is to divide 724247 by 40.

Step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 40

Let's proceed to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 40

Advancing to step 3:
40 goes into 324 8 times with a remainder of 4.
The next digit of our result is 8. 
Result so far: 18.0
If we subtract 320 from 324, we get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 40

Moving on to step 4:
If we divide 42 by 40, we get 1 and a remainder of 2.
The next digit of our result is 1. 
Result so far: 181.0
Subtract 40 from 42 to get 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 40

Let's proceed to step 5:
40 goes into 24 0 times with a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 1810.0
Subtracting 0 from 24 leaves us with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 40

On to step 6:
If we divide 247 by 40, we get 6 and a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 18106.0
If we take 240 away from 247, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 18106.1
If we subtract 40 from 70, 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.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 18106.17
If we take 280 away from 300, we end up 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 18106.175
If we take 200 away from 200, 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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18106.175
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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18106.175
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.

In conclusion, the division gives 18106.175 with a balance of 0.0.