We look at the division of 723665 by 40 
We want to divide 723665 by 40.

Going ahead to step 1:
The number 40 fits into 7 0 times, leaving 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.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Step 2:
72 divided by 40 is 1 with 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.
Append the next digit (3) from the dividend to 32 and continue with: 323 / 40

Advancing to step 3:
If we divide 323 by 40, we get 8 and a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 320 from 323 to get 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 40

On to step 4:
If we divide 36 by 40, we get 0 and a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 180.0
Subtracting 0 from 36 leaves us with 36.
Take the next digit (6) from the dividend and append it to 36, then repeat: 366 / 40

Step 5:
366 divided by 40 is 9 with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 1809.0
The remainder is 6 after subtracting 360 from 366.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 40

Going ahead to step 6:
40 can be fit into 65 1 times, resulting in a remainder of 25.
The next digit of our result is 1. 
Result so far: 18091.0
Subtract 40 from 65 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 18091.6
Subtracting 240 from 250 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 18091.62
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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18091.625
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 18091.625
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.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 18091.625
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 quotient of the division is 18091.625, and the remainder is 0.0.