432351 divided by 40 
We're looking to find how many times 40 goes into 432351.

Let's proceed to step 1:
40 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 40

Going ahead to step 2:
The number 40 fits into 43 1 times, leaving a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 43 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 40

On to step 3:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 32, we get 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 40

Let's proceed to step 4:
323 divided by 40 is 8 with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 108.0
If we take 320 away from 323, we end up with 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 40

Advancing to step 5:
40 goes into 35 0 times with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 1080.0
If we take 0 away from 35, we end up with 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 40

Going ahead to step 6:
When dividing 351 by 40, we get 8 with a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 10808.0
Subtract 320 from 351 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.

On to step 7:
When dividing 310 by 40, we get 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 10808.7
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.

Going ahead to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 10808.77
Deduct 280 from 300 and we're left 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.

In conclusion, the division gives 10808.77 with a balance of 0.02.