40 : 0,72 = .....dư .....

`40:0,72`

$\left.\begin{array}{l}4000\\\ \ 400\\\quad40\\\qquad\end{array}\right|\!\!\!\;\!\!\begin{array}{l}\dfrac{\ \ 72\ \ }{\ \ 55\ \ }\\\\\\\end{array}$

Vậy `40:0,72=55` (dư `0,4)`