We're dividing 17632 by 40 
We want to divide 17632 by 40.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 40

Moving on to step 2:
40 goes into 17 0 times with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 17, we end up with 17.
Take the next digit (6) from the dividend and append it to 17, then repeat: 176 / 40

Moving on to step 3:
If we divide 176 by 40, we get 4 and a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 160 from 176, we get 16.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 40

Advancing to step 4:
40 goes into 163 4 times with a remainder of 3.
Write down 4 as next digit of the result. 
Result so far: 44.0
Subtract 160 from 163 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Let's proceed to step 5:
When dividing 32 by 40, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 440.0
Subtracting 0 from 32 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.

Step 6:
40 goes into 320 8 times with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 440.8
If we take 320 away from 320, 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.

Let's proceed to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 440.8
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.

On to step 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 440.8
If we subtract 0 from 0, 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.

After the division, we end up with 440.8 and a remainder of 0.0.