351032 ÷ 40 
We're looking to find how many times 40 goes into 351032.

Advancing to 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
If we take 0 away from 3, we end up with 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Going ahead to step 2:
When dividing 35 by 40, we get 0 with a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

On to step 3:
If we divide 351 by 40, we get 8 and a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 320 from 351, we get 31.
Grab the next digit (0) from the dividend, add it to 31, then carry on: 310 / 40

Step 4:
310 divided by 40 is 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 87.0
If we take 280 away from 310, we end up with 30.
Include the next digit (3) from the dividend after 30, then repeat: 303 / 40

Let's proceed to step 5:
The number 40 fits into 303 7 times, leaving a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 877.0
If we take 280 away from 303, we end up with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 40

Let's proceed to step 6:
If we divide 232 by 40, we get 5 and a remainder of 32.
The number 5 becomes the next digit in our result. 
Result so far: 8775.0
Subtract 200 from 232 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
320 divided by 40 is 8 with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 8775.8
Subtracting 320 from 320 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.
Use 0 as the next digit of our solution. 
Result so far: 8775.8
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.

Advancing to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8775.8
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.

The final result is 8775.8 with a remainder of 0.0.