732233 divided by 40 
We're looking to find how many times 40 goes into 732233.

Advancing to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 40

On to step 2:
40 goes into 73 1 times with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 40

Step 3:
40 can be fit into 332 8 times, resulting in a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Subtracting 320 from 332 leaves us with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 40

Let's proceed to step 4:
When dividing 122 by 40, we get 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 183.0
If we subtract 120 from 122, we get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Moving on to step 5:
40 can be fit into 23 0 times, resulting in a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 1830.0
If we subtract 0 from 23, we get 23.
Append the next digit (3) from the dividend to 23 and continue with: 233 / 40

Advancing to step 6:
40 goes into 233 5 times with a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 18305.0
Deduct 200 from 233 and we're left 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.

Going ahead to step 7:
When dividing 330 by 40, we get 8 with a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 18305.8
If we subtract 320 from 330, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 18305.82
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18305.825
Deduct 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18305.825
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18305.825
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.

The final outcome is 18305.825, with a leftover of 0.0.