Let's divide 304197 by 40
Our goal is to divide 304197 by 40.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

On to step 2:
40 can be fit into 30 0 times, resulting in a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Take the next digit (4) from the dividend and append it to 30, then repeat: 304 / 40

Going ahead to step 3:
If we divide 304 by 40, we get 7 and a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 304, we end up with 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 40

Let's proceed to step 4:
40 goes into 241 6 times with a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
If we take 240 away from 241, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 40

Moving on to step 5:
When dividing 19 by 40, we get 0 with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 760.0
Deduct 0 from 19 and we're left with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 40

On to step 6:
40 can be fit into 197 4 times, resulting in a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 7604.0
If we take 160 away from 197, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
40 goes into 370 9 times with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 7604.9
If we subtract 360 from 370, 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 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 7604.92
Subtract 80 from 100 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 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7604.925
Subtract 200 from 200 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.

Step 10:
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: 7604.925
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 7604.925
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 7604.925 with a remaining 0.0.