Let's divide 3209 by 40
We want to figure out the number of times 3209 can be divided by 40.

Going ahead to step 1:
If we divide 3 by 40, we get 0 and 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.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Let's proceed to step 2:
32 divided by 40 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 40

Moving on to step 3:
When dividing 320 by 40, we get 8 with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 320 from 320 and we're left with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 40

Moving on to step 4:
If we divide 9 by 40, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 80.0
Subtract 0 from 9 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 5:
40 can be fit into 90 2 times, resulting in a remainder of 10.
The next digit of our result is 2. 
Result so far: 80.2
Subtract 80 from 90 to get 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 6:
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: 80.22
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.

The final outcome is 80.22, with a leftover of 0.02.