We look at the division of 735227 by 40 
Let's see how many times 40 fits into 735227.

Going ahead to step 1:
If we divide 7 by 40, we get 0 and 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.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Moving on to step 2:
40 goes into 73 1 times with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 40 from 73 and we're left with 33.
Fetch the next digit (5) from the dividend, attach it to 33 and continue: 335 / 40

Going ahead to step 3:
40 goes into 335 8 times with a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 15 after subtracting 320 from 335.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 40

Moving on to step 4:
The number 40 fits into 152 3 times, leaving a remainder of 32.
Record the quotient 3 as the next digit in the result. 
Result so far: 183.0
Deduct 120 from 152 and we're left with 32.
Grab the next digit (2) from the dividend, add it to 32, then carry on: 322 / 40

Moving on to step 5:
322 divided by 40 is 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 1838.0
Deduct 320 from 322 and we're left with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 40

Let's proceed to step 6:
40 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 18380.0
If we subtract 0 from 27, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 18380.6
If we subtract 240 from 270, we 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.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 18380.67
Deduct 280 from 300 and we're left 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 18380.675
Deduct 200 from 200 and we're left 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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18380.675
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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18380.675
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 outcome is 18380.675, with a leftover of 0.0.