We divide 81723988 by 40
We're looking to find how many times 40 goes into 81723988.

Going ahead to step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 40

Going ahead to step 2:
When dividing 81 by 40, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 80 from 81 and we're left with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Advancing to step 3:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 17 and we're left with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 40

Advancing to step 4:
40 can be fit into 172 4 times, resulting in a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 204.0
Subtract 160 from 172 to get 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 40

Step 5:
The number 40 fits into 123 3 times, leaving a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 2043.0
If we subtract 120 from 123, we get 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Advancing to step 6:
The number 40 fits into 39 0 times, leaving a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 20430.0
Deduct 0 from 39 and we're left with 39.
Include the next digit (8) from the dividend after 39, then repeat: 398 / 40

Advancing to step 7:
40 goes into 398 9 times with a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 204309.0
The remainder is 38 after subtracting 360 from 398.
Grab the next digit (8) from the dividend, add it to 38, then carry on: 388 / 40

Step 8:
40 goes into 388 9 times with a remainder of 28.
Write down 9 as next digit of the result. 
Result so far: 2043099.0
The remainder is 28 after subtracting 360 from 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 9:
40 can be fit into 280 7 times, resulting in a remainder of 0.
The next digit of our result is 7. 
Result so far: 2043099.7
If we take 280 away from 280, 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2043099.7
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2043099.7
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.

The quotient of the division is 2043099.7, and the remainder is 0.0.