We divide 746727 by 40
We want to figure out the number of times 746727 can be divided by 40.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (4) from the dividend and append it to 7, then repeat: 74 / 40

Step 2:
74 divided by 40 is 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 40 from 74 to get 34.
Bring next digit (6) of the dividend behind the 34 and repeat the process: 346 / 40

Let's proceed to step 3:
If we divide 346 by 40, we get 8 and a remainder of 26.
The next digit of our result is 8. 
Result so far: 18.0
Subtracting 320 from 346 leaves us with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 40

Moving on to step 4:
40 goes into 267 6 times with a remainder of 27.
Put 6 as the next digit of the answer. 
Result so far: 186.0
If we take 240 away from 267, we end up with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 40

On to step 5:
40 goes into 272 6 times with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 1866.0
Subtract 240 from 272 to get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 40

On to step 6:
If we divide 327 by 40, we get 8 and a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 18668.0
Subtracting 320 from 327 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
40 goes into 70 1 times with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 18668.1
If we take 40 away from 70, 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.

Advancing to step 8:
40 goes into 300 7 times with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 18668.17
Subtracting 280 from 300 leaves us 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 18668.175
If we subtract 200 from 200, 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.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18668.175
Subtract 0 from 0 to 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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18668.175
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.

Our division results in 18668.175 with a remaining 0.0.