We look at the division of 7402 by 40 
We want to divide 7402 by 40.

Step 1:
The number 40 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 40

Going ahead to step 2:
40 goes into 74 1 times with a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 40 from 74, we get 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

On to step 3:
340 divided by 40 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 18.0
Deduct 320 from 340 and we're left with 20.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 40

Going ahead to step 4:
40 goes into 202 5 times with a remainder of 2.
The next digit of our result is 5. 
Result so far: 185.0
Subtract 200 from 202 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 5:
If we divide 20 by 40, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 185.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 6:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 185.05
If we take 200 away from 200, 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 7:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 185.05
Deduct 0 from 0 and we're left 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 8:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 185.05
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.

The final outcome is 185.05, with a leftover of 0.0.