735923 divided by 40 
We want to figure out the number of times 735923 can be divided by 40.

Moving 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
If we subtract 0 from 7, we get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Advancing to step 2:
The number 40 fits into 73 1 times, leaving a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 73 and we're left with 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 40

Let's proceed to step 3:
40 goes into 335 8 times with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 18.0
The remainder is 15 after subtracting 320 from 335.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 40

Advancing to step 4:
The number 40 fits into 159 3 times, leaving a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 183.0
Subtracting 120 from 159 leaves us with 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 40

Going ahead to step 5:
392 divided by 40 is 9 with a remainder of 32.
Record the quotient 9 as the next digit in the result. 
Result so far: 1839.0
Subtracting 360 from 392 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Advancing to step 6:
323 divided by 40 is 8 with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 18398.0
Subtracting 320 from 323 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 18398.0
Subtract 0 from 30 to 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.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 18398.07
Subtracting 280 from 300 leaves us 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.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 18398.075
If we subtract 200 from 200, 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18398.075
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18398.075
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.

The final result is 18398.075 with a remainder of 0.0.