311105 ÷ 40 
We're looking to find how many times 40 goes into 311105.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 40

Advancing to step 2:
The number 40 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (1) from the dividend after 31, then repeat: 311 / 40

Step 3:
311 divided by 40 is 7 with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 280 from 311, we get 31.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 40

On to step 4:
The number 40 fits into 311 7 times, leaving a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 77.0
If we subtract 280 from 311, we get 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

On to step 5:
If we divide 310 by 40, we get 7 and a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 777.0
Subtracting 280 from 310 leaves us with 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 40

Going ahead to step 6:
The number 40 fits into 305 7 times, leaving a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 7777.0
The remainder is 25 after subtracting 280 from 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 7:
The number 40 fits into 250 6 times, leaving a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 7777.6
If we subtract 240 from 250, we 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.

Let's proceed to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 7777.62
If we take 80 away from 100, we end up 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 7777.625
Subtracting 200 from 200 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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7777.625
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.

On to step 11:
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: 7777.625
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 7777.625 and a remainder of 0.0.