We look at the division of 391297 by 40 
We're looking to find how many times 40 goes into 391297.

On to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Let's proceed to step 2:
If we divide 39 by 40, we get 0 and a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Take the next digit (1) from the dividend and append it to 39, then repeat: 391 / 40

Advancing to step 3:
40 can be fit into 391 9 times, resulting in a remainder of 31.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 360 from 391 leaves us with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 40

Moving on to step 4:
If we divide 312 by 40, we get 7 and a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
If we subtract 280 from 312, we get 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 40

Moving on to step 5:
When dividing 329 by 40, we get 8 with a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 978.0
If we take 320 away from 329, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Step 6:
If we divide 97 by 40, we get 2 and a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 9782.0
Subtract 80 from 97 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
170 divided by 40 is 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 9782.4
Subtract 160 from 170 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.

Advancing to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 9782.42
The remainder is 20 after subtracting 80 from 100.
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:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9782.425
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9782.425
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.

Advancing to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9782.425
If we subtract 0 from 0, we 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 9782.425 with a balance of 0.0.