We're dividing 724191 by 40 
Let's see how many times 40 fits into 724191.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 40

Let's proceed to step 2:
40 goes into 72 1 times with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 32 after subtracting 40 from 72.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 40

Going ahead to step 3:
The number 40 fits into 324 8 times, leaving a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtracting 320 from 324 leaves us with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 40

Step 4:
If we divide 41 by 40, we get 1 and a remainder of 1.
The next digit of our result is 1. 
Result so far: 181.0
If we subtract 40 from 41, we get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

On to step 5:
When dividing 19 by 40, we get 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 1810.0
Deduct 0 from 19 and we're left with 19.
Append the next digit (1) from the dividend to 19 and continue with: 191 / 40

Step 6:
40 can be fit into 191 4 times, resulting in a remainder of 31.
Use 4 as the next digit of our solution. 
Result so far: 18104.0
The remainder is 31 after subtracting 160 from 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
When dividing 310 by 40, we get 7 with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 18104.7
Subtracting 280 from 310 leaves us with 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:
40 goes into 300 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 18104.77
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.

In conclusion, the division gives 18104.77 with a balance of 0.02.