312322 ÷ 40 
Let's see how many times 40 fits into 312322.

On to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Going ahead to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 40

Let's proceed to step 3:
If we divide 312 by 40, we get 7 and a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 280 from 312 and we're left with 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 40

Advancing to step 4:
If we divide 323 by 40, we get 8 and a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtracting 320 from 323 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 5:
If we divide 32 by 40, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 780.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 40

Moving on to step 6:
40 goes into 322 8 times with a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 7808.0
If we subtract 320 from 322, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
40 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 7808.0
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7808.05
If we take 200 away from 200, 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.

On to step 9:
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: 7808.05
If we subtract 0 from 0, 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.

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: 7808.05
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.

After the division, we end up with 7808.05 and a remainder of 0.0.