We look at the division of 40021744 by 731 
We want to divide 40021744 by 731.

Advancing to step 1:
The number 731 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 731

Step 2:
If we divide 40 by 731, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 731

Moving on to step 3:
If we divide 400 by 731, we get 0 and a remainder of 400.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 400 to get 400.
Grab the next digit (2) from the dividend, add it to 400, then carry on: 4002 / 731

Let's proceed to step 4:
If we divide 4002 by 731, we get 5 and a remainder of 347.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 3655 from 4002 leaves us with 347.
Bring next digit (1) of the dividend behind the 347 and repeat the process: 3471 / 731

Step 5:
731 can be fit into 3471 4 times, resulting in a remainder of 547.
Use 4 as the next digit of our solution. 
Result so far: 54.0
If we subtract 2924 from 3471, we get 547.
Bring next digit (7) of the dividend behind the 547 and repeat the process: 5477 / 731

Let's proceed to step 6:
731 goes into 5477 7 times with a remainder of 360.
The next digit of our result is 7. 
Result so far: 547.0
The remainder is 360 after subtracting 5117 from 5477.
Take the next digit (4) from the dividend and append it to 360, then repeat: 3604 / 731

Advancing to step 7:
731 can be fit into 3604 4 times, resulting in a remainder of 680.
Write down 4 as next digit of the result. 
Result so far: 5474.0
Subtracting 2924 from 3604 leaves us with 680.
Fetch the next digit (4) from the dividend, attach it to 680 and continue: 6804 / 731

Advancing to step 8:
If we divide 6804 by 731, we get 9 and a remainder of 225.
The number 9 becomes the next digit in our result. 
Result so far: 54749.0
If we take 6579 away from 6804, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

On to step 9:
731 can be fit into 2250 3 times, resulting in a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 54749.3
Deduct 2193 from 2250 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 10:
The number 731 fits into 570 0 times, leaving a remainder of 570.
The number 0 becomes the next digit in our result. 
Result so far: 54749.3
Subtract 0 from 570 to get 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Moving on to step 11:
When dividing 5700 by 731, we get 7 with a remainder of 583.
Use 7 as the next digit of our solution. 
Result so far: 54749.307
Subtract 5117 from 5700 to get 583.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5830, and continue the process.

Advancing to step 12:
731 can be fit into 5830 7 times, resulting in a remainder of 713.
Put 7 as the next digit of the answer. 
Result so far: 54749.3077
Subtract 5117 from 5830 to get 713.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7130, and continue the process.

The final result is 54749.3077 with a remainder of 0.00713.