We're dividing 32830109 by 40 
We want to divide 32830109 by 40.

Advancing to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 40

Going ahead to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

On to step 3:
40 goes into 328 8 times with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 8 after subtracting 320 from 328.
Append the next digit (3) from the dividend to 8 and continue with: 83 / 40

Going ahead to step 4:
When dividing 83 by 40, we get 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 82.0
Deduct 80 from 83 and we're left with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 40

Moving on to step 5:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 820.0
If we subtract 0 from 30, we get 30.
Bring next digit (1) of the dividend behind the 30 and repeat the process: 301 / 40

Step 6:
40 can be fit into 301 7 times, resulting in a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 8207.0
The remainder is 21 after subtracting 280 from 301.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Advancing to step 7:
210 divided by 40 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 82075.0
If we subtract 200 from 210, we get 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 40

Advancing to step 8:
109 divided by 40 is 2 with a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 820752.0
If we take 80 away from 109, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 9:
The number 40 fits into 290 7 times, leaving a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 820752.7
Deduct 280 from 290 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 820752.72
Subtracting 80 from 100 leaves us 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.

Step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 820752.725
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.

On to step 12:
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: 820752.725
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 13:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 820752.725
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.

After the division, we end up with 820752.725 and a remainder of 0.0.