305247 ÷ 40 
Let's see how many times 40 fits into 305247.

Advancing to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 40

Advancing to step 2:
40 goes into 30 0 times with a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 30 to get 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 40

Moving on to step 3:
When dividing 305 by 40, we get 7 with a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 280 from 305, we get 25.
Take the next digit (2) from the dividend and append it to 25, then repeat: 252 / 40

On to step 4:
If we divide 252 by 40, we get 6 and a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 76.0
Deduct 240 from 252 and we're left with 12.
Append the next digit (4) from the dividend to 12 and continue with: 124 / 40

Step 5:
The number 40 fits into 124 3 times, leaving a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 763.0
Subtracting 120 from 124 leaves us with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 40

Moving on to step 6:
If we divide 47 by 40, we get 1 and a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 7631.0
If we take 40 away from 47, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
The number 40 fits into 70 1 times, leaving a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 7631.1
If we subtract 40 from 70, we get 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:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 7631.17
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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7631.175
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 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7631.175
If we subtract 0 from 0, we 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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7631.175
If we subtract 0 from 0, we 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.

After the division, we end up with 7631.175 and a remainder of 0.0.