We divide 723009 by 40
We want to figure out the number of times 723009 can be divided by 40.

Advancing to step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Step 2:
40 can be fit into 72 1 times, resulting in a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 40 from 72 to get 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Moving on to step 3:
40 goes into 323 8 times with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtracting 320 from 323 leaves us with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 40

Going ahead to step 4:
When dividing 30 by 40, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 180.0
If we take 0 away from 30, we end up with 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 40

Let's proceed to step 5:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 1807.0
If we take 280 away from 300, we end up with 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 40

Let's proceed to step 6:
40 can be fit into 209 5 times, resulting in a remainder of 9.
The next digit of our result is 5. 
Result so far: 18075.0
Subtracting 200 from 209 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
The number 40 fits into 90 2 times, leaving a remainder of 10.
The next digit of our result is 2. 
Result so far: 18075.2
If we take 80 away from 90, we end up 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.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 18075.22
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.

The final outcome is 18075.22, with a leftover of 0.02.