396747 ÷ 40 
We want to figure out the number of times 396747 can be divided by 40.

Moving on to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Advancing to step 2:
The number 40 fits into 39 0 times, leaving a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 40

Moving on to step 3:
The number 40 fits into 396 9 times, leaving a remainder of 36.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 360 away from 396, we end up with 36.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

Advancing to step 4:
40 can be fit into 367 9 times, resulting in a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 99.0
If we subtract 360 from 367, we get 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 40

Step 5:
40 can be fit into 74 1 times, resulting in a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 991.0
If we subtract 40 from 74, we get 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 40

Going ahead to step 6:
40 goes into 347 8 times with a remainder of 27.
The next digit of our result is 8. 
Result so far: 9918.0
If we subtract 320 from 347, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 goes into 270 6 times with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 9918.6
Subtracting 240 from 270 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9918.67
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 9918.675
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9918.675
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.

Moving on to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 9918.675
Deduct 0 from 0 and we're left 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 9918.675 with a remainder of 0.0.