We look at the division of 72073645 by 40 
We want to divide 72073645 by 40.

Let's proceed to step 1:
40 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 40

Step 2:
40 goes into 72 1 times with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 32 after subtracting 40 from 72.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 40

Step 3:
320 divided by 40 is 8 with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we take 320 away from 320, we end up with 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 40

Let's proceed to step 4:
When dividing 7 by 40, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 180.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 40

Advancing to step 5:
If we divide 73 by 40, we get 1 and a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 1801.0
Deduct 40 from 73 and we're left with 33.
Include the next digit (6) from the dividend after 33, then repeat: 336 / 40

Step 6:
The number 40 fits into 336 8 times, leaving a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 18018.0
Deduct 320 from 336 and we're left with 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 40

On to step 7:
40 goes into 164 4 times with a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 180184.0
The remainder is 4 after subtracting 160 from 164.
Include the next digit (5) from the dividend after 4, then repeat: 45 / 40

On to step 8:
40 can be fit into 45 1 times, resulting in a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 1801841.0
Subtract 40 from 45 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 9:
When dividing 50 by 40, we get 1 with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 1801841.1
If we subtract 40 from 50, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1801841.12
If we subtract 80 from 100, we 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.

Going ahead to step 11:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1801841.125
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.

Advancing to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1801841.125
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.

Step 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1801841.125
If we subtract 0 from 0, 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.

The quotient of the division is 1801841.125, and the remainder is 0.0.