We're dividing 31610018 by 40 
We're looking to find how many times 40 goes into 31610018.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Going ahead to step 2:
If we divide 31 by 40, we get 0 and a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 40

Step 3:
When dividing 316 by 40, we get 7 with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 280 from 316 leaves us with 36.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 40

Moving on to step 4:
40 can be fit into 361 9 times, resulting in a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 79.0
If we take 360 away from 361, we end up with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 40

Going ahead to step 5:
10 divided by 40 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 790.0
Deduct 0 from 10 and we're left with 10.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 40

Moving on to step 6:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 7902.0
If we subtract 80 from 100, we get 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 40

Advancing to step 7:
40 can be fit into 201 5 times, resulting in a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 79025.0
Deduct 200 from 201 and we're left with 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 40

Moving on to step 8:
18 divided by 40 is 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 790250.0
Deduct 0 from 18 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
40 goes into 180 4 times with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 790250.4
If we subtract 160 from 180, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 790250.45
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 790250.45
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.

Step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 790250.45
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 790250.45 with a balance of 0.0.