326304 ÷ 40 
We want to figure out the number of times 326304 can be divided by 40.

Going ahead to step 1:
3 divided by 40 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Moving on to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 40

Step 3:
326 divided by 40 is 8 with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 320 from 326, we get 6.
Take the next digit (3) from the dividend and append it to 6, then repeat: 63 / 40

On to step 4:
40 goes into 63 1 times with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 81.0
Subtracting 40 from 63 leaves us with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 40

Advancing to step 5:
If we divide 230 by 40, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 815.0
If we take 200 away from 230, we end up with 30.
Grab the next digit (4) from the dividend, add it to 30, then carry on: 304 / 40

Advancing to step 6:
The number 40 fits into 304 7 times, leaving a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 8157.0
Deduct 280 from 304 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 8157.6
If we subtract 240 from 240, 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.

Moving on to step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8157.6
If we take 0 away from 0, we end up 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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8157.6
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.

After the division, we end up with 8157.6 and a remainder of 0.0.