8810 ÷ 40 
We want to divide 8810 by 40.

Step 1:
40 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Going ahead to step 2:
The number 40 fits into 88 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 88 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Advancing to step 3:
81 divided by 40 is 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 80 from 81 and we're left with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

Let's proceed to step 4:
The number 40 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 220.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 5:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 220.2
Deduct 80 from 100 and we're left 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.

On to step 6:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 220.25
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.

On to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 220.25
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.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.25
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 220.25 with a remaining 0.0.