Let's divide 368430 by 40
Let's see how many times 40 fits into 368430.

Advancing to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

Advancing to step 2:
If we divide 36 by 40, we get 0 and a remainder of 36.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 36 leaves us with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 40

Let's proceed to step 3:
If we divide 368 by 40, we get 9 and a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 360 from 368 and we're left with 8.
Fetch the next digit (4) from the dividend, attach it to 8 and continue: 84 / 40

On to step 4:
If we divide 84 by 40, we get 2 and a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 92.0
If we take 80 away from 84, we end up with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 40

On to step 5:
40 goes into 43 1 times with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 921.0
Subtract 40 from 43 to get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Moving on to step 6:
The number 40 fits into 30 0 times, leaving a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 9210.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 9210.7
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9210.75
The remainder is 0 after subtracting 200 from 200.
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:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9210.75
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9210.75
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.

The final result is 9210.75 with a remainder of 0.0.