We're dividing 40349961 by 732 
We want to figure out the number of times 40349961 can be divided by 732.

Let's proceed to step 1:
If we divide 4 by 732, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 732

Let's proceed to step 2:
The number 732 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (3) from the dividend after 40, then repeat: 403 / 732

Let's proceed to step 3:
732 goes into 403 0 times with a remainder of 403.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 403 to get 403.
Include the next digit (4) from the dividend after 403, then repeat: 4034 / 732

Advancing to step 4:
4034 divided by 732 is 5 with a remainder of 374.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 374 after subtracting 3660 from 4034.
Fetch the next digit (9) from the dividend, attach it to 374 and continue: 3749 / 732

Step 5:
When dividing 3749 by 732, we get 5 with a remainder of 89.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
Subtracting 3660 from 3749 leaves us with 89.
Fetch the next digit (9) from the dividend, attach it to 89 and continue: 899 / 732

Let's proceed to step 6:
732 goes into 899 1 times with a remainder of 167.
The next digit of our result is 1. 
Result so far: 551.0
If we take 732 away from 899, we end up with 167.
Grab the next digit (6) from the dividend, add it to 167, then carry on: 1676 / 732

Moving on to step 7:
732 goes into 1676 2 times with a remainder of 212.
Put 2 as the next digit of the answer. 
Result so far: 5512.0
The remainder is 212 after subtracting 1464 from 1676.
Include the next digit (1) from the dividend after 212, then repeat: 2121 / 732

Step 8:
If we divide 2121 by 732, we get 2 and a remainder of 657.
Record the quotient 2 as the next digit in the result. 
Result so far: 55122.0
Subtract 1464 from 2121 to get 657.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6570, and continue the process.

Advancing to step 9:
The number 732 fits into 6570 8 times, leaving a remainder of 714.
Use 8 as the next digit of our solution. 
Result so far: 55122.8
Subtract 5856 from 6570 to get 714.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7140, and continue the process.

Advancing to step 10:
If we divide 7140 by 732, we get 9 and a remainder of 552.
Record the quotient 9 as the next digit in the result. 
Result so far: 55122.89
The remainder is 552 after subtracting 6588 from 7140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Going ahead to step 11:
The number 732 fits into 5520 7 times, leaving a remainder of 396.
Use 7 as the next digit of our solution. 
Result so far: 55122.897
If we subtract 5124 from 5520, we get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Step 12:
732 can be fit into 3960 5 times, resulting in a remainder of 300.
Use 5 as the next digit of our solution. 
Result so far: 55122.8975
Subtract 3660 from 3960 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 13:
3000 divided by 732 is 4 with a remainder of 72.
The next digit of our result is 4. 
Result so far: 55122.89754
The remainder is 72 after subtracting 2928 from 3000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 14:
732 can be fit into 720 0 times, resulting in a remainder of 720.
Use 0 as the next digit of our solution. 
Result so far: 55122.89754
Subtract 0 from 720 to get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Step 15:
732 can be fit into 7200 9 times, resulting in a remainder of 612.
Use 9 as the next digit of our solution. 
Result so far: 55122.8975409
Subtract 6588 from 7200 to get 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

On to step 16:
732 goes into 6120 8 times with a remainder of 264.
The next digit of our result is 8. 
Result so far: 55122.89754098
Subtract 5856 from 6120 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

The final outcome is 55122.89754098, with a leftover of 2.64e-07.