We're dividing 73923 by 40 
Our goal is to divide 73923 by 40.

Moving on to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 40

On to step 2:
73 divided by 40 is 1 with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 73 to get 33.
Bring next digit (9) of the dividend behind the 33 and repeat the process: 339 / 40

Going ahead to step 3:
339 divided by 40 is 8 with a remainder of 19.
The next digit of our result is 8. 
Result so far: 18.0
If we take 320 away from 339, we end up with 19.
Append the next digit (2) from the dividend to 19 and continue with: 192 / 40

Let's proceed to step 4:
40 goes into 192 4 times with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 184.0
The remainder is 32 after subtracting 160 from 192.
Append the next digit (3) from the dividend to 32 and continue with: 323 / 40

Advancing to step 5:
40 goes into 323 8 times with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 1848.0
Deduct 320 from 323 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 6:
If we divide 30 by 40, we get 0 and a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 1848.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 1848.07
If we take 280 away from 300, we end up 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1848.075
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.

Let's proceed to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 1848.075
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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1848.075
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.

The quotient of the division is 1848.075, and the remainder is 0.0.