75428 ÷ 40 
We want to figure out the number of times 75428 can be divided by 40.

Step 1:
When dividing 7 by 40, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 40

Moving on to step 2:
40 goes into 75 1 times with a remainder of 35.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 75, we end up with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 40

Going ahead to step 3:
40 goes into 354 8 times with a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtracting 320 from 354 leaves us with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 40

On to step 4:
If we divide 342 by 40, we get 8 and a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 188.0
If we take 320 away from 342, we end up with 22.
Take the next digit (8) from the dividend and append it to 22, then repeat: 228 / 40

Moving on to step 5:
When dividing 228 by 40, we get 5 with a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 1885.0
The remainder is 28 after subtracting 200 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 6:
40 goes into 280 7 times with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 1885.7
If we take 280 away from 280, 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 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1885.7
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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1885.7
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.

After the division, we end up with 1885.7 and a remainder of 0.0.