We look at the division of 322538 by 40 
We're looking to find how many times 40 goes into 322538.

On to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 40

Let's proceed to step 2:
32 divided by 40 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Take the next digit (2) from the dividend and append it to 32, then repeat: 322 / 40

Going ahead to step 3:
322 divided by 40 is 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 320 from 322 to get 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 40

Going ahead to step 4:
40 goes into 25 0 times with a remainder of 25.
The next digit of our result is 0. 
Result so far: 80.0
Subtract 0 from 25 to get 25.
Take the next digit (3) from the dividend and append it to 25, then repeat: 253 / 40

Moving on to step 5:
If we divide 253 by 40, we get 6 and a remainder of 13.
The next digit of our result is 6. 
Result so far: 806.0
If we take 240 away from 253, we end up with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 40

Step 6:
The number 40 fits into 138 3 times, leaving a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 8063.0
Subtract 120 from 138 to get 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 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 8063.4
If we take 160 away from 180, 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 8:
200 divided by 40 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 8063.45
Deduct 200 from 200 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.

Step 9:
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: 8063.45
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8063.45
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.

The final result is 8063.45 with a remainder of 0.0.