68321352 ÷ 40 
We're looking to find how many times 40 goes into 68321352.

Advancing to step 1:
40 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (8) from the dividend and append it to 6, then repeat: 68 / 40

Step 2:
If we divide 68 by 40, we get 1 and a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 40 from 68 leaves us with 28.
Grab the next digit (3) from the dividend, add it to 28, then carry on: 283 / 40

Going ahead to step 3:
The number 40 fits into 283 7 times, leaving a remainder of 3.
The next digit of our result is 7. 
Result so far: 17.0
Deduct 280 from 283 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Moving on to step 4:
40 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 170.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (1) from the dividend, attach it to 32 and continue: 321 / 40

On to step 5:
The number 40 fits into 321 8 times, leaving a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 1708.0
Deduct 320 from 321 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Let's proceed to step 6:
13 divided by 40 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 17080.0
If we subtract 0 from 13, we get 13.
Take the next digit (5) from the dividend and append it to 13, then repeat: 135 / 40

Step 7:
135 divided by 40 is 3 with a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 170803.0
If we take 120 away from 135, we end up with 15.
Bring next digit (2) of the dividend behind the 15 and repeat the process: 152 / 40

Let's proceed to step 8:
152 divided by 40 is 3 with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1708033.0
If we take 120 away from 152, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
40 can be fit into 320 8 times, resulting in a remainder of 0.
The next digit of our result is 8. 
Result so far: 1708033.8
Subtracting 320 from 320 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1708033.8
Subtract 0 from 0 to 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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1708033.8
Subtract 0 from 0 to 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 1708033.8 with a balance of 0.0.