Let's divide 30973 by 40
Our goal is to divide 30973 by 40.

Let's proceed to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 40

Moving on to step 2:
30 divided by 40 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Include the next digit (9) from the dividend after 30, then repeat: 309 / 40

Advancing to step 3:
40 goes into 309 7 times with a remainder of 29.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 280 away from 309, we end up with 29.
Take the next digit (7) from the dividend and append it to 29, then repeat: 297 / 40

Going ahead to step 4:
When dividing 297 by 40, we get 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 77.0
If we take 280 away from 297, we end up with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 40

Advancing to step 5:
40 goes into 173 4 times with a remainder of 13.
The next digit of our result is 4. 
Result so far: 774.0
If we subtract 160 from 173, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 6:
130 divided by 40 is 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 774.3
If we subtract 120 from 130, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 774.32
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 774.325
Subtracting 200 from 200 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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 774.325
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 774.325
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.

In conclusion, the division gives 774.325 with a balance of 0.0.