746740 ÷ 40 
Our goal is to divide 746740 by 40.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 40

On to step 2:
40 goes into 74 1 times with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 74, we end up with 34.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 40

On to step 3:
40 goes into 346 8 times with a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtract 320 from 346 to get 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 40

Step 4:
267 divided by 40 is 6 with a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 186.0
Deduct 240 from 267 and we're left with 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 40

Going ahead to step 5:
The number 40 fits into 274 6 times, leaving a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 1866.0
Subtracting 240 from 274 leaves us with 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 40

On to step 6:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 18668.0
Subtract 320 from 340 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.

Advancing to step 7:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 18668.5
Deduct 200 from 200 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:
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: 18668.5
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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 18668.5
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.

Our division results in 18668.5 with a remaining 0.0.