We look at the division of 314314 by 40 
We want to divide 314314 by 40.

On to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Moving on to step 2:
When dividing 31 by 40, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 40

Step 3:
When dividing 314 by 40, we get 7 with a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 34 after subtracting 280 from 314.
Include the next digit (3) from the dividend after 34, then repeat: 343 / 40

Step 4:
The number 40 fits into 343 8 times, leaving a remainder of 23.
Write down 8 as next digit of the result. 
Result so far: 78.0
Subtracting 320 from 343 leaves us with 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 40

Advancing to step 5:
If we divide 231 by 40, we get 5 and a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 785.0
If we subtract 200 from 231, we get 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 40

Going ahead to step 6:
314 divided by 40 is 7 with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 7857.0
The remainder is 34 after subtracting 280 from 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 7:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 7857.8
If we take 320 away from 340, 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.

On to step 8:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7857.85
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.

Advancing to step 9:
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: 7857.85
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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7857.85
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.

The quotient of the division is 7857.85, and the remainder is 0.0.