We look at the division of 638324 by 40 
We want to figure out the number of times 638324 can be divided by 40.

Step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 40

Advancing to step 2:
The number 40 fits into 63 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 40 from 63 to get 23.
Include the next digit (8) from the dividend after 23, then repeat: 238 / 40

Advancing to step 3:
238 divided by 40 is 5 with a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 200 from 238 and we're left with 38.
Bring next digit (3) of the dividend behind the 38 and repeat the process: 383 / 40

Advancing to step 4:
If we divide 383 by 40, we get 9 and a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 159.0
If we take 360 away from 383, we end up with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 40

Going ahead to step 5:
40 goes into 232 5 times with a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 1595.0
Subtract 200 from 232 to get 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 40

On to step 6:
40 can be fit into 324 8 times, resulting in a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 15958.0
If we subtract 320 from 324, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 15958.1
Subtracting 40 from 40 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.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 15958.1
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.

Going ahead to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15958.1
Subtracting 0 from 0 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.

After the division, we end up with 15958.1 and a remainder of 0.0.