Let's divide 721960 by 40
Our goal is to divide 721960 by 40.

Let's proceed to step 1:
40 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
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

Moving on to step 2:
The number 40 fits into 72 1 times, leaving a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 40 away from 72, we end up with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 40

Moving on to step 3:
The number 40 fits into 321 8 times, leaving a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtracting 320 from 321 leaves us with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Moving on to step 4:
If we divide 19 by 40, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 180.0
Subtracting 0 from 19 leaves us with 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 40

Step 5:
40 can be fit into 196 4 times, resulting in a remainder of 36.
The next digit of our result is 4. 
Result so far: 1804.0
If we subtract 160 from 196, we get 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 40

Step 6:
When dividing 360 by 40, we get 9 with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 18049.0
If we subtract 360 from 360, 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.

Moving on to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 18049.0
Subtract 0 from 0 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.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18049.0
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.

After the division, we end up with 18049.0 and a remainder of 0.0.