725426 ÷ 40 
We're looking to find how many times 40 goes into 725426.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Going ahead to step 2:
40 can be fit into 72 1 times, resulting in a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 72 leaves us with 32.
Take the next digit (5) from the dividend and append it to 32, then repeat: 325 / 40

Moving on to step 3:
40 can be fit into 325 8 times, resulting in a remainder of 5.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we subtract 320 from 325, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 40

Advancing to step 4:
If we divide 54 by 40, we get 1 and a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 181.0
Deduct 40 from 54 and we're left with 14.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 40

On to step 5:
40 goes into 142 3 times with a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 1813.0
If we take 120 away from 142, we end up with 22.
Fetch the next digit (6) from the dividend, attach it to 22 and continue: 226 / 40

Let's proceed to step 6:
The number 40 fits into 226 5 times, leaving a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 18135.0
Subtracting 200 from 226 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
260 divided by 40 is 6 with a remainder of 20.
The next digit of our result is 6. 
Result so far: 18135.6
If we subtract 240 from 260, 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.

Going ahead to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 18135.65
Subtract 200 from 200 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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18135.65
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18135.65
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.

After the division, we end up with 18135.65 and a remainder of 0.0.