We divide 735478 by 40
Let's see how many times 40 fits into 735478.

Moving on to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Step 2:
When dividing 73 by 40, we get 1 with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Bring next digit (5) of the dividend behind the 33 and repeat the process: 335 / 40

Going ahead to step 3:
335 divided by 40 is 8 with a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtract 320 from 335 to get 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 40

Let's proceed to step 4:
40 can be fit into 154 3 times, resulting in a remainder of 34.
Record the quotient 3 as the next digit in the result. 
Result so far: 183.0
The remainder is 34 after subtracting 120 from 154.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Step 5:
40 goes into 347 8 times with a remainder of 27.
Write down 8 as next digit of the result. 
Result so far: 1838.0
Subtracting 320 from 347 leaves us with 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Advancing to step 6:
When dividing 278 by 40, we get 6 with a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 18386.0
If we subtract 240 from 278, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
The number 40 fits into 380 9 times, leaving a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 18386.9
Subtracting 360 from 380 leaves us with 20.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 18386.95
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18386.95
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18386.95
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 18386.95 with a balance of 0.0.