284381 divided by 40 
We want to figure out the number of times 284381 can be divided by 40.

Going ahead to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 40

Let's proceed to step 2:
The number 40 fits into 28 0 times, leaving a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Take the next digit (4) from the dividend and append it to 28, then repeat: 284 / 40

Moving on to step 3:
284 divided by 40 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 284, we end up with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 40

Going ahead to step 4:
When dividing 43 by 40, we get 1 with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
The remainder is 3 after subtracting 40 from 43.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Advancing to step 5:
40 can be fit into 38 0 times, resulting in a remainder of 38.
The next digit of our result is 0. 
Result so far: 710.0
If we subtract 0 from 38, we get 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 40

Let's proceed to step 6:
The number 40 fits into 381 9 times, leaving a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 7109.0
Deduct 360 from 381 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 7109.5
Subtracting 200 from 210 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 7109.52
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:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7109.525
If we take 200 away from 200, 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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7109.525
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.

On to step 11:
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: 7109.525
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 7109.525 with a remaining 0.0.