We're dividing 306400 by 40 
We're looking to find how many times 40 goes into 306400.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 40

Moving on to step 2:
When dividing 30 by 40, we get 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Fetch the next digit (6) from the dividend, attach it to 30 and continue: 306 / 40

On to step 3:
The number 40 fits into 306 7 times, leaving a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 280 from 306, we get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 40

Going ahead to step 4:
The number 40 fits into 264 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 76.0
The remainder is 24 after subtracting 240 from 264.
Include the next digit (0) from the dividend after 24, then repeat: 240 / 40

Moving on to step 5:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 766.0
Subtracting 240 from 240 leaves us with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 40

Going ahead to step 6:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7660.0
Deduct 0 from 0 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.

Going ahead to step 7:
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: 7660.0
Deduct 0 from 0 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.

On to step 8:
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: 7660.0
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 final outcome is 7660.0, with a leftover of 0.0.