We're dividing 739052 by 40 
We're looking to find how many times 40 goes into 739052.

Let's proceed to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Advancing to step 2:
When dividing 73 by 40, we get 1 with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Include the next digit (9) from the dividend after 33, then repeat: 339 / 40

Moving on to step 3:
When dividing 339 by 40, we get 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtracting 320 from 339 leaves us with 19.
Include the next digit (0) from the dividend after 19, then repeat: 190 / 40

On to step 4:
The number 40 fits into 190 4 times, leaving a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 184.0
If we subtract 160 from 190, we get 30.
Include the next digit (5) from the dividend after 30, then repeat: 305 / 40

Step 5:
305 divided by 40 is 7 with a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 1847.0
If we take 280 away from 305, we end up with 25.
Fetch the next digit (2) from the dividend, attach it to 25 and continue: 252 / 40

Step 6:
40 goes into 252 6 times with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 18476.0
Deduct 240 from 252 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
120 divided by 40 is 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 18476.3
Subtracting 120 from 120 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.

Advancing to step 8:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18476.3
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18476.3
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 quotient of the division is 18476.3, and the remainder is 0.0.