723328 divided by 40 
We're looking to find how many times 40 goes into 723328.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 40

Going ahead to step 2:
72 divided by 40 is 1 with a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 72 to get 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 40

Moving on to step 3:
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: 18.0
Subtract 320 from 323 to get 3.
Take the next digit (3) from the dividend and append it to 3, then repeat: 33 / 40

Going ahead to step 4:
The number 40 fits into 33 0 times, leaving a remainder of 33.
The number 0 becomes the next digit in our result. 
Result so far: 180.0
If we subtract 0 from 33, we get 33.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 40

Step 5:
When dividing 332 by 40, we get 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 1808.0
Deduct 320 from 332 and we're left with 12.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 40

Going ahead to step 6:
40 can be fit into 128 3 times, resulting in a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 18083.0
If we take 120 away from 128, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
When dividing 80 by 40, we get 2 with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 18083.2
If we take 80 away from 80, 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18083.2
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18083.2
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.

The quotient of the division is 18083.2, and the remainder is 0.0.