We look at the division of 300863 by 40 
We want to divide 300863 by 40.

Going ahead to step 1:
3 divided by 40 is 0 with 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.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 40

Let's proceed to step 2:
30 divided by 40 is 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 40

Advancing to step 3:
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: 7.0
Subtract 280 from 300 to get 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 40

On to step 4:
40 can be fit into 208 5 times, resulting in a remainder of 8.
The next digit of our result is 5. 
Result so far: 75.0
If we take 200 away from 208, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 40

On to step 5:
40 can be fit into 86 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 752.0
If we subtract 80 from 86, we get 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 40

On to step 6:
If we divide 63 by 40, we get 1 and a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 7521.0
Subtracting 40 from 63 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
230 divided by 40 is 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 7521.5
Deduct 200 from 230 and we're left 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.

Going ahead to step 8:
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: 7521.57
Deduct 280 from 300 and we're left 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.

Advancing to step 9:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7521.575
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:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7521.575
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7521.575
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 quotient of the division is 7521.575, and the remainder is 0.0.