We're dividing 40724320 by 761 
We're looking to find how many times 761 goes into 40724320.

Let's proceed to step 1:
761 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 761

Step 2:
40 divided by 761 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 761

Step 3:
761 can be fit into 407 0 times, resulting in a remainder of 407.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Take the next digit (2) from the dividend and append it to 407, then repeat: 4072 / 761

Step 4:
761 can be fit into 4072 5 times, resulting in a remainder of 267.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 3805 from 4072, we get 267.
Include the next digit (4) from the dividend after 267, then repeat: 2674 / 761

Moving on to step 5:
When dividing 2674 by 761, we get 3 with a remainder of 391.
Use 3 as the next digit of our solution. 
Result so far: 53.0
If we take 2283 away from 2674, we end up with 391.
Bring next digit (3) of the dividend behind the 391 and repeat the process: 3913 / 761

Let's proceed to step 6:
761 can be fit into 3913 5 times, resulting in a remainder of 108.
The next digit of our result is 5. 
Result so far: 535.0
Deduct 3805 from 3913 and we're left with 108.
Include the next digit (2) from the dividend after 108, then repeat: 1082 / 761

Advancing to step 7:
The number 761 fits into 1082 1 times, leaving a remainder of 321.
Use 1 as the next digit of our solution. 
Result so far: 5351.0
If we subtract 761 from 1082, we get 321.
Bring next digit (0) of the dividend behind the 321 and repeat the process: 3210 / 761

Going ahead to step 8:
761 goes into 3210 4 times with a remainder of 166.
Write down 4 as next digit of the result. 
Result so far: 53514.0
Deduct 3044 from 3210 and we're left with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Let's proceed to step 9:
761 can be fit into 1660 2 times, resulting in a remainder of 138.
Record the quotient 2 as the next digit in the result. 
Result so far: 53514.2
Deduct 1522 from 1660 and we're left with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

On to step 10:
When dividing 1380 by 761, we get 1 with a remainder of 619.
The next digit of our result is 1. 
Result so far: 53514.21
Subtracting 761 from 1380 leaves us with 619.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6190, and continue the process.

Step 11:
When dividing 6190 by 761, we get 8 with a remainder of 102.
Record the quotient 8 as the next digit in the result. 
Result so far: 53514.218
Subtracting 6088 from 6190 leaves us with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 12:
When dividing 1020 by 761, we get 1 with a remainder of 259.
The number 1 becomes the next digit in our result. 
Result so far: 53514.2181
The remainder is 259 after subtracting 761 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Going ahead to step 13:
761 goes into 2590 3 times with a remainder of 307.
Use 3 as the next digit of our solution. 
Result so far: 53514.21813
Subtracting 2283 from 2590 leaves us with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Let's proceed to step 14:
The number 761 fits into 3070 4 times, leaving a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 53514.218134
If we subtract 3044 from 3070, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 15:
When dividing 260 by 761, we get 0 with a remainder of 260.
The number 0 becomes the next digit in our result. 
Result so far: 53514.218134
Deduct 0 from 260 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 16:
The number 761 fits into 2600 3 times, leaving a remainder of 317.
Write down 3 as next digit of the result. 
Result so far: 53514.21813403
Subtract 2283 from 2600 to get 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

The final outcome is 53514.21813403, with a leftover of 3.17e-07.