We're dividing 32375 by 40 
We want to divide 32375 by 40.

Step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 2:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Moving on to step 3:
40 goes into 323 8 times with a remainder of 3.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 3 after subtracting 320 from 323.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 40

On to step 4:
40 can be fit into 37 0 times, resulting in a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 80.0
If we subtract 0 from 37, we get 37.
Include the next digit (5) from the dividend after 37, then repeat: 375 / 40

On to step 5:
40 can be fit into 375 9 times, resulting in a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 809.0
Subtract 360 from 375 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 6:
40 can be fit into 150 3 times, resulting in a remainder of 30.
Use 3 as the next digit of our solution. 
Result so far: 809.3
The remainder is 30 after subtracting 120 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
When dividing 300 by 40, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 809.37
The remainder is 20 after subtracting 280 from 300.
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 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 809.375
If we subtract 200 from 200, 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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 809.375
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 809.375
Subtract 0 from 0 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.

Our division results in 809.375 with a remaining 0.0.