Let's divide 368359 by 40
Our goal is to divide 368359 by 40.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 40

Going ahead to step 2:
When dividing 36 by 40, we get 0 with a remainder of 36.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 36 to get 36.
Include the next digit (8) from the dividend after 36, then repeat: 368 / 40

Going ahead to step 3:
40 can be fit into 368 9 times, resulting in a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Deduct 360 from 368 and we're left with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 40

Moving on to step 4:
If we divide 83 by 40, we get 2 and a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 92.0
Subtracting 80 from 83 leaves us with 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 40

Going ahead to step 5:
40 can be fit into 35 0 times, resulting in a remainder of 35.
The next digit of our result is 0. 
Result so far: 920.0
The remainder is 35 after subtracting 0 from 35.
Grab the next digit (9) from the dividend, add it to 35, then carry on: 359 / 40

Step 6:
40 goes into 359 8 times with a remainder of 39.
Record the quotient 8 as the next digit in the result. 
Result so far: 9208.0
If we subtract 320 from 359, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
If we divide 390 by 40, we get 9 and a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 9208.9
Subtract 360 from 390 to 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.

Step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 9208.97
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 9208.975
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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9208.975
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.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9208.975
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 9208.975 with a remainder of 0.0.