723786 divided by 40 
We want to divide 723786 by 40.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

On to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 40 from 72 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Advancing to step 3:
If we divide 323 by 40, we get 8 and a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 18.0
The remainder is 3 after subtracting 320 from 323.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

Let's proceed to step 4:
The number 40 fits into 37 0 times, leaving a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 180.0
If we subtract 0 from 37, we get 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 40

Moving on to step 5:
40 goes into 378 9 times with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 1809.0
Deduct 360 from 378 and we're left with 18.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 40

Let's proceed to step 6:
40 can be fit into 186 4 times, resulting in a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 18094.0
The remainder is 26 after subtracting 160 from 186.
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:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 18094.6
Subtract 240 from 260 to 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 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: 18094.65
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.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18094.65
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18094.65
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.

The final outcome is 18094.65, with a leftover of 0.0.