Let's divide 354479 by 40
Let's see how many times 40 fits into 354479.

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
Subtract 0 from 3 to get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Advancing to step 2:
The number 40 fits into 35 0 times, leaving a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 40

Advancing to step 3:
If we divide 354 by 40, we get 8 and a remainder of 34.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 320 from 354 leaves us with 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

Advancing to step 4:
If we divide 344 by 40, we get 8 and a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
Subtract 320 from 344 to get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 40

Let's proceed to step 5:
If we divide 247 by 40, we get 6 and a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 886.0
Deduct 240 from 247 and we're left with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 40

On to step 6:
40 can be fit into 79 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 8861.0
If we take 40 away from 79, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
40 can be fit into 390 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 8861.9
The remainder is 30 after subtracting 360 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 8861.97
Subtracting 280 from 300 leaves us 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.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8861.975
Deduct 200 from 200 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8861.975
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.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8861.975
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.

In conclusion, the division gives 8861.975 with a balance of 0.0.