We look at the division of 76311 by 40 
Let's see how many times 40 fits into 76311.

Advancing to step 1:
40 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 40

Going ahead to step 2:
When dividing 76 by 40, we get 1 with a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 40 from 76, we get 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

Going ahead to step 3:
If we divide 363 by 40, we get 9 and a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 360 away from 363, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Advancing to step 4:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 190.0
If we subtract 0 from 31, we get 31.
Grab the next digit (1) from the dividend, add it to 31, then carry on: 311 / 40

Going ahead to step 5:
40 can be fit into 311 7 times, resulting in a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 1907.0
If we subtract 280 from 311, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 6:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 1907.7
The remainder is 30 after subtracting 280 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1907.77
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.

After the division, we end up with 1907.77 and a remainder of 0.02.