748553 divided by 40 
Our goal is to divide 748553 by 40.

Step 1:
7 divided by 40 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Step 2:
If we divide 74 by 40, we get 1 and a remainder of 34.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 74 and we're left with 34.
Bring next digit (8) of the dividend behind the 34 and repeat the process: 348 / 40

Let's proceed to step 3:
348 divided by 40 is 8 with a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we subtract 320 from 348, we get 28.
Include the next digit (5) from the dividend after 28, then repeat: 285 / 40

Advancing to step 4:
285 divided by 40 is 7 with a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 187.0
Deduct 280 from 285 and we're left with 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 40

Step 5:
If we divide 55 by 40, we get 1 and a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1871.0
Subtract 40 from 55 to get 15.
Fetch the next digit (3) from the dividend, attach it to 15 and continue: 153 / 40

Moving on to step 6:
When dividing 153 by 40, we get 3 with a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 18713.0
Subtracting 120 from 153 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 18713.8
Deduct 320 from 330 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 18713.82
Deduct 80 from 100 and we're left 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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 18713.825
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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18713.825
If we subtract 0 from 0, we 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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 18713.825
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.

After the division, we end up with 18713.825 and a remainder of 0.0.