Let's divide 310786 by 40
Our goal is to divide 310786 by 40.

Step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Advancing to step 2:
If we divide 31 by 40, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 40

Going ahead to step 3:
310 divided by 40 is 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 30 after subtracting 280 from 310.
Grab the next digit (7) from the dividend, add it to 30, then carry on: 307 / 40

Going ahead to step 4:
When dividing 307 by 40, we get 7 with a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
Subtract 280 from 307 to get 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 40

Moving on to step 5:
278 divided by 40 is 6 with a remainder of 38.
The next digit of our result is 6. 
Result so far: 776.0
Subtracting 240 from 278 leaves us with 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 40

Let's proceed to step 6:
The number 40 fits into 386 9 times, leaving a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 7769.0
Subtracting 360 from 386 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 7769.6
The remainder is 20 after subtracting 240 from 260.
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 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7769.65
The remainder is 0 after subtracting 200 from 200.
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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7769.65
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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7769.65
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.

After the division, we end up with 7769.65 and a remainder of 0.0.