735530 ÷ 40 
We want to divide 735530 by 40.

Step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 40

Moving on to step 2:
73 divided by 40 is 1 with a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 73 leaves us with 33.
Append the next digit (5) from the dividend to 33 and continue with: 335 / 40

Let's proceed to step 3:
40 goes into 335 8 times with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 320 away from 335, we end up with 15.
Bring next digit (5) of the dividend behind the 15 and repeat the process: 155 / 40

Advancing to step 4:
If we divide 155 by 40, we get 3 and a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 183.0
Subtracting 120 from 155 leaves us with 35.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 40

Step 5:
40 goes into 353 8 times with a remainder of 33.
Put 8 as the next digit of the answer. 
Result so far: 1838.0
The remainder is 33 after subtracting 320 from 353.
Take the next digit (0) from the dividend and append it to 33, then repeat: 330 / 40

Going ahead to step 6:
40 can be fit into 330 8 times, resulting in a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 18388.0
Subtracting 320 from 330 leaves us 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.

Moving on to step 7:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 18388.2
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 18388.25
Subtracting 200 from 200 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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18388.25
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18388.25
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.

The final outcome is 18388.25, with a leftover of 0.0.