40728189 divided by 32 
Let's see how many times 32 fits into 40728189.

Advancing to step 1:
4 divided by 32 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 32

Going ahead to step 2:
If we divide 40 by 32, we get 1 and a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 32 away from 40, we end up with 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 32

Advancing to step 3:
If we divide 87 by 32, we get 2 and a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 64 from 87 leaves us with 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 32

Moving on to step 4:
232 divided by 32 is 7 with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 127.0
Deduct 224 from 232 and we're left with 8.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 32

On to step 5:
88 divided by 32 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 1272.0
Deduct 64 from 88 and we're left with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 32

Step 6:
When dividing 241 by 32, we get 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 12727.0
Subtracting 224 from 241 leaves us with 17.
Bring next digit (8) of the dividend behind the 17 and repeat the process: 178 / 32

On to step 7:
32 goes into 178 5 times with a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 127275.0
The remainder is 18 after subtracting 160 from 178.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 32

Moving on to step 8:
If we divide 189 by 32, we get 5 and a remainder of 29.
Record the quotient 5 as the next digit in the result. 
Result so far: 1272755.0
If we subtract 160 from 189, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 9:
32 goes into 290 9 times with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 1272755.9
Deduct 288 from 290 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
32 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 1272755.9
Deduct 0 from 20 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.

Advancing to step 11:
32 goes into 200 6 times with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 1272755.906
Subtract 192 from 200 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 12:
32 goes into 80 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 1272755.9062
If we take 64 away from 80, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
If we divide 160 by 32, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1272755.90625
Subtract 160 from 160 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.

On to step 14:
32 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1272755.90625
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.

Going ahead to step 15:
If we divide 0 by 32, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1272755.90625
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.

The final outcome is 1272755.90625, with a leftover of 0.0.