Let's divide 310601 by 40
We want to figure out the number of times 310601 can be divided by 40.

Moving on to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 40

Going ahead to step 2:
When dividing 31 by 40, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 40

Going ahead to step 3:
310 divided by 40 is 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 280 from 310 to get 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

Advancing to step 4:
The number 40 fits into 306 7 times, leaving a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 77.0
The remainder is 26 after subtracting 280 from 306.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 40

Going ahead to step 5:
40 goes into 260 6 times with a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 776.0
If we take 240 away from 260, we end up with 20.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 40

Advancing to step 6:
The number 40 fits into 201 5 times, leaving a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 7765.0
The remainder is 1 after subtracting 200 from 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
40 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 7765.0
Subtract 0 from 10 to 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.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The next digit of our result is 2. 
Result so far: 7765.02
If we subtract 80 from 100, 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 7765.025
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7765.025
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7765.025
The remainder is 0 after subtracting 0 from 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 7765.025 with a remaining 0.0.