736534 ÷ 40 
We're looking to find how many times 40 goes into 736534.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in 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:
If we divide 73 by 40, we get 1 and 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 (6) from the dividend, attach it to 33 and continue: 336 / 40

Let's proceed to step 3:
40 goes into 336 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
If we subtract 320 from 336, we get 16.
Append the next digit (5) from the dividend to 16 and continue with: 165 / 40

Advancing to step 4:
When dividing 165 by 40, we get 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.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 40

On to step 5:
40 can be fit into 53 1 times, resulting in a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1841.0
If we take 40 away from 53, we end up with 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

Moving on to step 6:
If we divide 134 by 40, we get 3 and a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 18413.0
Subtract 120 from 134 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 18413.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 18413.35
If we take 200 away from 200, we end up 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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18413.35
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18413.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 18413.35 with a balance of 0.0.