72782 ÷ 40 
Our goal is to divide 72782 by 40.

On to step 1:
7 divided by 40 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 40

Going ahead to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 40 from 72 leaves us with 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 40

Step 3:
40 goes into 327 8 times with a remainder of 7.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
The remainder is 7 after subtracting 320 from 327.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 40

Moving on to step 4:
The number 40 fits into 78 1 times, leaving a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 181.0
Deduct 40 from 78 and we're left with 38.
Include the next digit (2) from the dividend after 38, then repeat: 382 / 40

Let's proceed to step 5:
The number 40 fits into 382 9 times, leaving a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 1819.0
If we subtract 360 from 382, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
220 divided by 40 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 1819.5
If we subtract 200 from 220, we 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.

On to step 7:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 1819.55
Subtract 200 from 200 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 1819.55 with a remainder of 0.0.