734853 ÷ 40 
Let's see how many times 40 fits into 734853.

Let's proceed to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

On to step 2:
73 divided by 40 is 1 with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Append the next digit (4) from the dividend to 33 and continue with: 334 / 40

Step 3:
The number 40 fits into 334 8 times, leaving a remainder of 14.
The next digit of our result is 8. 
Result so far: 18.0
The remainder is 14 after subtracting 320 from 334.
Take the next digit (8) from the dividend and append it to 14, then repeat: 148 / 40

Moving on to step 4:
40 can be fit into 148 3 times, resulting in a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 183.0
The remainder is 28 after subtracting 120 from 148.
Bring next digit (5) of the dividend behind the 28 and repeat the process: 285 / 40

Step 5:
When dividing 285 by 40, we get 7 with a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 1837.0
If we subtract 280 from 285, we get 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

Moving on to step 6:
53 divided by 40 is 1 with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 18371.0
The remainder is 13 after subtracting 40 from 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
40 goes into 130 3 times with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 18371.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 18371.32
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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18371.325
Subtract 200 from 200 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.

Moving on to step 10:
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: 18371.325
If we subtract 0 from 0, 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.

Step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18371.325
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 result is 18371.325 with a remainder of 0.0.