72600357 ÷ 40 
Let's see how many times 40 fits into 72600357.

Let's proceed to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Going ahead to step 2:
If we divide 72 by 40, we get 1 and a remainder of 32.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Advancing to step 3:
40 can be fit into 326 8 times, resulting in a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we take 320 away from 326, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 40

Let's proceed to step 4:
60 divided by 40 is 1 with a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 181.0
If we take 40 away from 60, we end up with 20.
Append the next digit (0) from the dividend to 20 and continue with: 200 / 40

Step 5:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 1815.0
If we subtract 200 from 200, we get 0.
Take the next digit (3) from the dividend and append it to 0, then repeat: 3 / 40

Step 6:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 18150.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Going ahead to step 7:
The number 40 fits into 35 0 times, leaving a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 181500.0
Deduct 0 from 35 and we're left with 35.
Fetch the next digit (7) from the dividend, attach it to 35 and continue: 357 / 40

Moving on to step 8:
When dividing 357 by 40, we get 8 with a remainder of 37.
Record the quotient 8 as the next digit in the result. 
Result so far: 1815008.0
If we take 320 away from 357, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 9:
If we divide 370 by 40, we get 9 and a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 1815008.9
If we subtract 360 from 370, 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 10:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 1815008.92
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1815008.925
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.

On to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1815008.925
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 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1815008.925
The remainder is 0 after subtracting 0 from 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 1815008.925 with a remainder of 0.0.