We're dividing 40267262 by 72 
We want to figure out the number of times 40267262 can be divided by 72.

On to step 1:
If we divide 4 by 72, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 72

On to step 2:
72 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (2) from the dividend after 40, then repeat: 402 / 72

On to step 3:
When dividing 402 by 72, we get 5 with a remainder of 42.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 360 from 402 and we're left with 42.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 72

Going ahead to step 4:
426 divided by 72 is 5 with a remainder of 66.
Put 5 as the next digit of the answer. 
Result so far: 55.0
The remainder is 66 after subtracting 360 from 426.
Grab the next digit (7) from the dividend, add it to 66, then carry on: 667 / 72

On to step 5:
72 goes into 667 9 times with a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 559.0
If we subtract 648 from 667, we get 19.
Bring next digit (2) of the dividend behind the 19 and repeat the process: 192 / 72

Let's proceed to step 6:
72 can be fit into 192 2 times, resulting in a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 5592.0
Subtracting 144 from 192 leaves us with 48.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 72

Advancing to step 7:
72 can be fit into 486 6 times, resulting in a remainder of 54.
The next digit of our result is 6. 
Result so far: 55926.0
Subtract 432 from 486 to get 54.
Take the next digit (2) from the dividend and append it to 54, then repeat: 542 / 72

Moving on to step 8:
When dividing 542 by 72, we get 7 with a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 559267.0
If we take 504 away from 542, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
If we divide 380 by 72, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 559267.5
Subtracting 360 from 380 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
72 can be fit into 200 2 times, resulting in a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 559267.52
Subtracting 144 from 200 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 11:
72 can be fit into 560 7 times, resulting in a remainder of 56.
The number 7 becomes the next digit in our result. 
Result so far: 559267.527
The remainder is 56 after subtracting 504 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 12:
560 divided by 72 is 7 with a remainder of 56.
Write down 7 as next digit of the result. 
Result so far: 559267.5277
Subtract 504 from 560 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 559267.5277, with a leftover of 0.00056.