We look at the division of 309854 by 40 
We're looking to find how many times 40 goes into 309854.

Let's proceed to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 40

Moving on to step 2:
The number 40 fits into 30 0 times, leaving a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 30 to get 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 40

On to step 3:
The number 40 fits into 309 7 times, leaving a remainder of 29.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 280 away from 309, we end up with 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 40

Moving on to step 4:
If we divide 298 by 40, we get 7 and a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 77.0
If we subtract 280 from 298, we get 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 40

Let's proceed to step 5:
40 goes into 185 4 times with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 774.0
Subtract 160 from 185 to get 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 40

Advancing to step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 7746.0
Deduct 240 from 254 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
40 goes into 140 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 7746.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7746.35
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.

Let's proceed to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7746.35
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7746.35
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 quotient of the division is 7746.35, and the remainder is 0.0.