We're dividing 353271 by 40 
We want to figure out the number of times 353271 can be divided by 40.

Going ahead to 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
If we subtract 0 from 3, we get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Let's proceed to step 2:
When dividing 35 by 40, we get 0 with a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Append the next digit (3) from the dividend to 35 and continue with: 353 / 40

Going ahead to step 3:
40 can be fit into 353 8 times, resulting in a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 320 from 353 and we're left with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 40

On to step 4:
When dividing 332 by 40, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 88.0
Subtract 320 from 332 to get 12.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 40

Advancing to step 5:
40 goes into 127 3 times with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 883.0
Subtract 120 from 127 to get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 40

Moving on to step 6:
40 goes into 71 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 8831.0
Subtract 40 from 71 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
The next digit of our result is 7. 
Result so far: 8831.7
Deduct 280 from 310 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 8831.77
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.

Our division results in 8831.77 with a remaining 0.02.