We look at the division of 732291 by 40 
Our goal is to divide 732291 by 40.

Moving on to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 40

Moving on to step 2:
40 goes into 73 1 times with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 33 after subtracting 40 from 73.
Fetch the next digit (2) from the dividend, attach it to 33 and continue: 332 / 40

Let's proceed to step 3:
If we divide 332 by 40, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we subtract 320 from 332, we get 12.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 40

Advancing to step 4:
40 goes into 122 3 times with a remainder of 2.
The next digit of our result is 3. 
Result so far: 183.0
If we subtract 120 from 122, we get 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

Going ahead to step 5:
If we divide 29 by 40, we get 0 and a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 1830.0
If we subtract 0 from 29, we get 29.
Fetch the next digit (1) from the dividend, attach it to 29 and continue: 291 / 40

Advancing to step 6:
If we divide 291 by 40, we get 7 and a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 18307.0
If we take 280 away from 291, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 18307.2
If we take 80 away from 110, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 18307.27
Deduct 280 from 300 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.

Let's proceed to step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 18307.275
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 18307.275
If we take 0 away from 0, 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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18307.275
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.

After the division, we end up with 18307.275 and a remainder of 0.0.