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\begin{array}{l}\phantom{55)}\phantom{1}\\55\overline{)40000}\\\end{array}
Use the 1^{st} digit 4 from dividend 40000
\begin{array}{l}\phantom{55)}0\phantom{2}\\55\overline{)40000}\\\end{array}
Since 4 is less than 55, use the next digit 0 from dividend 40000 and add 0 to the quotient
\begin{array}{l}\phantom{55)}0\phantom{3}\\55\overline{)40000}\\\end{array}
Use the 2^{nd} digit 0 from dividend 40000
\begin{array}{l}\phantom{55)}00\phantom{4}\\55\overline{)40000}\\\end{array}
Since 40 is less than 55, use the next digit 0 from dividend 40000 and add 0 to the quotient
\begin{array}{l}\phantom{55)}00\phantom{5}\\55\overline{)40000}\\\end{array}
Use the 3^{rd} digit 0 from dividend 40000
\begin{array}{l}\phantom{55)}007\phantom{6}\\55\overline{)40000}\\\phantom{55)}\underline{\phantom{}385\phantom{99}}\\\phantom{55)9}15\\\end{array}
Find closest multiple of 55 to 400. We see that 7 \times 55 = 385 is the nearest. Now subtract 385 from 400 to get reminder 15. Add 7 to quotient.
\begin{array}{l}\phantom{55)}007\phantom{7}\\55\overline{)40000}\\\phantom{55)}\underline{\phantom{}385\phantom{99}}\\\phantom{55)9}150\\\end{array}
Use the 4^{th} digit 0 from dividend 40000
\begin{array}{l}\phantom{55)}0072\phantom{8}\\55\overline{)40000}\\\phantom{55)}\underline{\phantom{}385\phantom{99}}\\\phantom{55)9}150\\\phantom{55)}\underline{\phantom{9}110\phantom{9}}\\\phantom{55)99}40\\\end{array}
Find closest multiple of 55 to 150. We see that 2 \times 55 = 110 is the nearest. Now subtract 110 from 150 to get reminder 40. Add 2 to quotient.
\begin{array}{l}\phantom{55)}0072\phantom{9}\\55\overline{)40000}\\\phantom{55)}\underline{\phantom{}385\phantom{99}}\\\phantom{55)9}150\\\phantom{55)}\underline{\phantom{9}110\phantom{9}}\\\phantom{55)99}400\\\end{array}
Use the 5^{th} digit 0 from dividend 40000
\begin{array}{l}\phantom{55)}00727\phantom{10}\\55\overline{)40000}\\\phantom{55)}\underline{\phantom{}385\phantom{99}}\\\phantom{55)9}150\\\phantom{55)}\underline{\phantom{9}110\phantom{9}}\\\phantom{55)99}400\\\phantom{55)}\underline{\phantom{99}385\phantom{}}\\\phantom{55)999}15\\\end{array}
Find closest multiple of 55 to 400. We see that 7 \times 55 = 385 is the nearest. Now subtract 385 from 400 to get reminder 15. Add 7 to quotient.
\text{Quotient: }727 \text{Reminder: }15
Since 15 is less than 55, stop the division. The reminder is 15. The topmost line 00727 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 727.