We're dividing 344816 by 40 
Our goal is to divide 344816 by 40.

Step 1:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 40

Moving on to step 2:
When dividing 34 by 40, we get 0 with a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 34, we get 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Advancing to step 3:
If we divide 344 by 40, we get 8 and a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
The remainder is 24 after subtracting 320 from 344.
Include the next digit (8) from the dividend after 24, then repeat: 248 / 40

Step 4:
If we divide 248 by 40, we get 6 and a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 86.0
The remainder is 8 after subtracting 240 from 248.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Moving on to step 5:
40 can be fit into 81 2 times, resulting in a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 862.0
The remainder is 1 after subtracting 80 from 81.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

Advancing to step 6:
40 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 8620.0
Subtracting 0 from 16 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
If we divide 160 by 40, we get 4 and a remainder of 0.
The next digit of our result is 4. 
Result so far: 8620.4
Subtracting 160 from 160 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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8620.4
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.

Step 9:
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: 8620.4
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 8620.4, with a leftover of 0.0.