We look at the division of 314212 by 40 
Our goal is to divide 314212 by 40.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 40

On to step 2:
31 divided by 40 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 40

Going ahead to step 3:
40 goes into 314 7 times with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 34 after subtracting 280 from 314.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 40

Step 4:
40 goes into 342 8 times with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtract 320 from 342 to get 22.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 40

Going ahead to step 5:
The number 40 fits into 221 5 times, leaving a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 785.0
Deduct 200 from 221 and we're left with 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 40

Let's proceed to step 6:
212 divided by 40 is 5 with a remainder of 12.
The number 5 becomes the next digit in our result. 
Result so far: 7855.0
If we take 200 away from 212, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
120 divided by 40 is 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 7855.3
Subtracting 120 from 120 leaves us 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.

Step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7855.3
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 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7855.3
Subtracting 0 from 0 leaves us 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.

Our division results in 7855.3 with a remaining 0.0.