We look at the division of 310576 by 40 
We want to divide 310576 by 40.

Going ahead to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Going ahead to step 2:
31 divided by 40 is 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

On to step 3:
If we divide 310 by 40, we get 7 and a remainder of 30.
The next digit of our result is 7. 
Result so far: 7.0
If we take 280 away from 310, we end up with 30.
Append the next digit (5) from the dividend to 30 and continue with: 305 / 40

Going ahead to step 4:
When dividing 305 by 40, we get 7 with a remainder of 25.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
Deduct 280 from 305 and we're left with 25.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 40

Moving on to step 5:
When dividing 257 by 40, we get 6 with a remainder of 17.
Put 6 as the next digit of the answer. 
Result so far: 776.0
Deduct 240 from 257 and we're left with 17.
Take the next digit (6) from the dividend and append it to 17, then repeat: 176 / 40

On to step 6:
The number 40 fits into 176 4 times, leaving a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 7764.0
Deduct 160 from 176 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
40 can be fit into 160 4 times, resulting in a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 7764.4
Subtract 160 from 160 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7764.4
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7764.4
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.

Our division results in 7764.4 with a remaining 0.0.