We're dividing 747263 by 40 
We want to divide 747263 by 40.

Let's proceed to step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Moving on to step 2:
40 can be fit into 74 1 times, resulting in a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 74, we end up with 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 40

On to step 3:
40 can be fit into 347 8 times, resulting in a remainder of 27.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 320 from 347 and we're left with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 40

Let's proceed to step 4:
40 can be fit into 272 6 times, resulting in a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 186.0
The remainder is 32 after subtracting 240 from 272.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 40

Advancing to step 5:
The number 40 fits into 326 8 times, leaving a remainder of 6.
The next digit of our result is 8. 
Result so far: 1868.0
Subtracting 320 from 326 leaves us with 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 40

Moving on to step 6:
The number 40 fits into 63 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 18681.0
Deduct 40 from 63 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
230 divided by 40 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 18681.5
The remainder is 30 after subtracting 200 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 18681.57
Deduct 280 from 300 and we're left 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 18681.575
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 18681.575
If we take 0 away from 0, we end up 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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18681.575
Subtracting 0 from 0 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.

In conclusion, the division gives 18681.575 with a balance of 0.0.