We look at the division of 732731 by 40 
Let's see how many times 40 fits into 732731.

On to step 1:
If we divide 7 by 40, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Step 2:
40 can be fit into 73 1 times, resulting in a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 40 from 73 leaves us with 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 40

Going ahead to step 3:
332 divided by 40 is 8 with a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtract 320 from 332 to get 12.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 40

Advancing to step 4:
40 goes into 127 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 183.0
Deduct 120 from 127 and we're left with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 40

Advancing to step 5:
The number 40 fits into 73 1 times, leaving a remainder of 33.
The next digit of our result is 1. 
Result so far: 1831.0
Deduct 40 from 73 and we're left with 33.
Take the next digit (1) from the dividend and append it to 33, then repeat: 331 / 40

Moving on to step 6:
40 goes into 331 8 times with a remainder of 11.
Write down 8 as next digit of the result. 
Result so far: 18318.0
Deduct 320 from 331 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 18318.2
Subtracting 80 from 110 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
40 goes into 300 7 times with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 18318.27
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 18318.275
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.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18318.275
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.

Let's proceed to step 11:
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: 18318.275
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 result is 18318.275 with a remainder of 0.0.