Answer:182
Explanation:
Firstly we pick 72 out of 7280,and say 72÷40=1 remaining 32.
Join the 32 to the next digit of 7280 which is 8 we get 328,and we say 328÷40=8 remaining 8,add the remainder 8 to the last digit 0,we get 80,and 80÷40 is 2 remainder 0
Therefore our answer would be 182