367976 ÷ 40 
We want to figure out the number of times 367976 can be divided by 40.

Going ahead to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 40

On to step 2:
36 divided by 40 is 0 with a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

On to step 3:
40 goes into 367 9 times with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we subtract 360 from 367, we get 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 40

Advancing to step 4:
79 divided by 40 is 1 with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 91.0
Deduct 40 from 79 and we're left with 39.
Fetch the next digit (7) from the dividend, attach it to 39 and continue: 397 / 40

On to step 5:
When dividing 397 by 40, we get 9 with a remainder of 37.
The number 9 becomes the next digit in our result. 
Result so far: 919.0
Deduct 360 from 397 and we're left with 37.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 40

Going ahead to step 6:
40 can be fit into 376 9 times, resulting in a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 9199.0
If we take 360 away from 376, we end up 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:
If we divide 160 by 40, we get 4 and a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 9199.4
Subtracting 160 from 160 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 8:
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: 9199.4
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 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9199.4
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.

Our division results in 9199.4 with a remaining 0.0.