We divide 40723859 by 728
We're looking to find how many times 728 goes into 40723859.

Moving on to step 1:
4 divided by 728 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 728

Advancing to step 2:
When dividing 40 by 728, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (7) from the dividend, add it to 40, then carry on: 407 / 728

Moving on to step 3:
The number 728 fits into 407 0 times, leaving a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Append the next digit (2) from the dividend to 407 and continue with: 4072 / 728

Let's proceed to step 4:
728 can be fit into 4072 5 times, resulting in a remainder of 432.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 3640 from 4072 and we're left with 432.
Include the next digit (3) from the dividend after 432, then repeat: 4323 / 728

Step 5:
When dividing 4323 by 728, we get 5 with a remainder of 683.
Put 5 as the next digit of the answer. 
Result so far: 55.0
Deduct 3640 from 4323 and we're left with 683.
Append the next digit (8) from the dividend to 683 and continue with: 6838 / 728

Moving on to step 6:
728 can be fit into 6838 9 times, resulting in a remainder of 286.
The next digit of our result is 9. 
Result so far: 559.0
Deduct 6552 from 6838 and we're left with 286.
Append the next digit (5) from the dividend to 286 and continue with: 2865 / 728

Going ahead to step 7:
When dividing 2865 by 728, we get 3 with a remainder of 681.
Record the quotient 3 as the next digit in the result. 
Result so far: 5593.0
Subtract 2184 from 2865 to get 681.
Take the next digit (9) from the dividend and append it to 681, then repeat: 6819 / 728

Moving on to step 8:
6819 divided by 728 is 9 with a remainder of 267.
The number 9 becomes the next digit in our result. 
Result so far: 55939.0
Subtract 6552 from 6819 to get 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Advancing to step 9:
728 can be fit into 2670 3 times, resulting in a remainder of 486.
Use 3 as the next digit of our solution. 
Result so far: 55939.3
If we take 2184 away from 2670, we end up with 486.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4860, and continue the process.

Step 10:
When dividing 4860 by 728, we get 6 with a remainder of 492.
Use 6 as the next digit of our solution. 
Result so far: 55939.36
If we subtract 4368 from 4860, we get 492.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4920, and continue the process.

Moving on to step 11:
728 can be fit into 4920 6 times, resulting in a remainder of 552.
Record the quotient 6 as the next digit in the result. 
Result so far: 55939.366
If we take 4368 away from 4920, we end up with 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

The final result is 55939.366 with a remainder of 0.0552.