We look at the division of 292872 by 40 
We want to figure out the number of times 292872 can be divided by 40.

On to step 1:
40 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 40

On to step 2:
29 divided by 40 is 0 with a remainder of 29.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 29 after subtracting 0 from 29.
Fetch the next digit (2) from the dividend, attach it to 29 and continue: 292 / 40

Moving on to step 3:
40 goes into 292 7 times with a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 280 away from 292, we end up with 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 40

Going ahead to step 4:
128 divided by 40 is 3 with a remainder of 8.
The next digit of our result is 3. 
Result so far: 73.0
The remainder is 8 after subtracting 120 from 128.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

Advancing to step 5:
If we divide 87 by 40, we get 2 and a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 732.0
Subtract 80 from 87 to get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

On to step 6:
If we divide 72 by 40, we get 1 and a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 7321.0
Subtracting 40 from 72 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 7321.8
If we subtract 320 from 320, 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.

Advancing to step 8:
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: 7321.8
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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7321.8
Subtract 0 from 0 to 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.

The final outcome is 7321.8, with a leftover of 0.0.