We look at the division of 382747 by 40 
Our goal is to divide 382747 by 40.

Let's proceed to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 40

Moving on to step 2:
38 divided by 40 is 0 with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Bring next digit (2) of the dividend behind the 38 and repeat the process: 382 / 40

Step 3:
The number 40 fits into 382 9 times, leaving a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 360 away from 382, we end up with 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 40

On to step 4:
If we divide 227 by 40, we get 5 and a remainder of 27.
Record the quotient 5 as the next digit in the result. 
Result so far: 95.0
Deduct 200 from 227 and we're left with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Moving on to step 5:
When dividing 274 by 40, we get 6 with a remainder of 34.
Use 6 as the next digit of our solution. 
Result so far: 956.0
Deduct 240 from 274 and we're left with 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

Advancing to step 6:
40 can be fit into 347 8 times, resulting in a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 9568.0
Subtracting 320 from 347 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
The next digit of our result is 6. 
Result so far: 9568.6
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 40 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9568.67
If we subtract 280 from 300, we get 20.
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 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9568.675
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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9568.675
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9568.675
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.

Our division results in 9568.675 with a remaining 0.0.