305392 ÷ 40 
Our goal is to divide 305392 by 40.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Let's proceed to step 2:
40 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Include the next digit (5) from the dividend after 30, then repeat: 305 / 40

Let's proceed to step 3:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 280 from 305, we get 25.
Bring next digit (3) of the dividend behind the 25 and repeat the process: 253 / 40

Going ahead to step 4:
253 divided by 40 is 6 with a remainder of 13.
Use 6 as the next digit of our solution. 
Result so far: 76.0
If we take 240 away from 253, we end up with 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

Let's proceed to step 5:
The number 40 fits into 139 3 times, leaving a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 763.0
If we take 120 away from 139, we end up with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 40

Moving on to step 6:
40 can be fit into 192 4 times, resulting in a remainder of 32.
The next digit of our result is 4. 
Result so far: 7634.0
The remainder is 32 after subtracting 160 from 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
40 can be fit into 320 8 times, resulting in a remainder of 0.
The next digit of our result is 8. 
Result so far: 7634.8
Subtracting 320 from 320 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.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7634.8
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.

Advancing to step 9:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7634.8
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 7634.8 with a balance of 0.0.