We're dividing 736529 by 40 
We want to divide 736529 by 40.

On to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 40

On to step 2:
40 goes into 73 1 times with a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Fetch the next digit (6) from the dividend, attach it to 33 and continue: 336 / 40

Going ahead to step 3:
40 goes into 336 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we subtract 320 from 336, we get 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 40

Advancing to step 4:
165 divided by 40 is 4 with a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 184.0
Subtract 160 from 165 to get 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 40

Step 5:
40 goes into 52 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1841.0
Deduct 40 from 52 and we're left with 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 40

Advancing to step 6:
40 goes into 129 3 times with a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 18413.0
If we subtract 120 from 129, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 18413.2
Subtract 80 from 90 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 18413.22
The remainder is 20 after subtracting 80 from 100.
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 18413.22 with a balance of 0.02.