We divide 731644 by 40
We want to divide 731644 by 40.

Step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in 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:
40 goes into 73 1 times with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 73 and we're left with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 40

Moving on to step 3:
40 goes into 331 8 times with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we take 320 away from 331, we end up with 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 40

On to step 4:
When dividing 116 by 40, we get 2 with a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 182.0
If we subtract 80 from 116, we get 36.
Take the next digit (4) from the dividend and append it to 36, then repeat: 364 / 40

Advancing to step 5:
If we divide 364 by 40, we get 9 and a remainder of 4.
The next digit of our result is 9. 
Result so far: 1829.0
Subtracting 360 from 364 leaves us with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

On to step 6:
44 divided by 40 is 1 with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 18291.0
If we subtract 40 from 44, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 18291.1
The remainder is 0 after subtracting 40 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18291.1
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18291.1
Subtracting 0 from 0 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.

In conclusion, the division gives 18291.1 with a balance of 0.0.