We look at the division of 728671 by 40 
We want to divide 728671 by 40.

Advancing to step 1:
7 divided by 40 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 40

Moving on to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 40 from 72 and we're left with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

On to step 3:
The number 40 fits into 328 8 times, leaving a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 320 away from 328, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

Moving on to step 4:
86 divided by 40 is 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 182.0
Deduct 80 from 86 and we're left with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 40

Advancing to step 5:
40 can be fit into 67 1 times, resulting in a remainder of 27.
Put 1 as the next digit of the answer. 
Result so far: 1821.0
If we subtract 40 from 67, we get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 40

Step 6:
271 divided by 40 is 6 with a remainder of 31.
The number 6 becomes the next digit in our result. 
Result so far: 18216.0
If we take 240 away from 271, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
310 divided by 40 is 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 18216.7
The remainder is 30 after subtracting 280 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 18216.77
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.

After the division, we end up with 18216.77 and a remainder of 0.02.