67032 ÷ 40 
We want to divide 67032 by 40.

On to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

On to step 2:
If we divide 67 by 40, we get 1 and a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 40 from 67 and we're left with 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 40

Step 3:
40 goes into 270 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
If we take 240 away from 270, we end up with 30.
Fetch the next digit (3) from the dividend, attach it to 30 and continue: 303 / 40

Let's proceed to step 4:
The number 40 fits into 303 7 times, leaving a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 167.0
The remainder is 23 after subtracting 280 from 303.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 40

Moving on to step 5:
40 goes into 232 5 times with a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 1675.0
The remainder is 32 after subtracting 200 from 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 6:
320 divided by 40 is 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 1675.8
If we take 320 away from 320, 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.

On to step 7:
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: 1675.8
If we take 0 away from 0, 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 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1675.8
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.

After the division, we end up with 1675.8 and a remainder of 0.0.