Let's divide 344059 by 40
Let's see how many times 40 fits into 344059.

Let's proceed to step 1:
40 goes into 3 0 times with 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.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 40

Advancing to step 2:
When dividing 34 by 40, we get 0 with a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 34, we end up with 34.
Bring next digit (4) of the dividend behind the 34 and repeat the process: 344 / 40

On to step 3:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 344 and we're left with 24.
Bring next digit (0) of the dividend behind the 24 and repeat the process: 240 / 40

On to step 4:
The number 40 fits into 240 6 times, leaving a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 86.0
If we subtract 240 from 240, we get 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 40

On to step 5:
If we divide 5 by 40, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 860.0
If we subtract 0 from 5, we get 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 40

Advancing to step 6:
40 can be fit into 59 1 times, resulting in a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 8601.0
Deduct 40 from 59 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
40 can be fit into 190 4 times, resulting in a remainder of 30.
The next digit of our result is 4. 
Result so far: 8601.4
If we take 160 away from 190, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 8601.47
If we take 280 away from 300, we end up with 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8601.475
Subtract 200 from 200 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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8601.475
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.

Let's proceed to step 11:
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: 8601.475
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.

In conclusion, the division gives 8601.475 with a balance of 0.0.