360721 ÷ 40 
We want to figure out the number of times 360721 can be divided by 40.

Step 1:
40 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 40

Moving on to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 36 after subtracting 0 from 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 40

Going ahead to step 3:
360 divided by 40 is 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 9.0
Deduct 360 from 360 and we're left with 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 40

Step 4:
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: 90.0
Subtract 0 from 7 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 40

Let's proceed to step 5:
The number 40 fits into 72 1 times, leaving a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 901.0
Deduct 40 from 72 and we're left with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

On to step 6:
40 can be fit into 321 8 times, resulting in a remainder of 1.
Write down 8 as next digit of the result. 
Result so far: 9018.0
If we take 320 away from 321, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
10 divided by 40 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 9018.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 9018.02
Subtract 80 from 100 to get 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:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9018.025
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 9018.025
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9018.025
Deduct 0 from 0 and we're left 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 result is 9018.025 with a remainder of 0.0.