We divide 319041 by 40
We're looking to find how many times 40 goes into 319041.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 40

Advancing to step 2:
The number 40 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 40

Going ahead to step 3:
319 divided by 40 is 7 with a remainder of 39.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 280 from 319 to get 39.
Fetch the next digit (0) from the dividend, attach it to 39 and continue: 390 / 40

Let's proceed to step 4:
390 divided by 40 is 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 79.0
Subtract 360 from 390 to get 30.
Fetch the next digit (4) from the dividend, attach it to 30 and continue: 304 / 40

Step 5:
304 divided by 40 is 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 797.0
If we take 280 away from 304, we end up with 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 40

On to step 6:
The number 40 fits into 241 6 times, leaving a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 7976.0
If we take 240 away from 241, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 7976.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 40 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 7976.02
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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 7976.025
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 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7976.025
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7976.025
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 outcome is 7976.025, with a leftover of 0.0.