We divide 355191 by 40
Let's see how many times 40 fits into 355191.

On to step 1:
40 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 40

On to step 2:
40 goes into 35 0 times with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Append the next digit (5) from the dividend to 35 and continue with: 355 / 40

On to step 3:
The number 40 fits into 355 8 times, leaving a remainder of 35.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 35 after subtracting 320 from 355.
Grab the next digit (1) from the dividend, add it to 35, then carry on: 351 / 40

Going ahead to step 4:
When dividing 351 by 40, we get 8 with a remainder of 31.
The next digit of our result is 8. 
Result so far: 88.0
Deduct 320 from 351 and we're left with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 40

Advancing to step 5:
319 divided by 40 is 7 with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 887.0
The remainder is 39 after subtracting 280 from 319.
Append the next digit (1) from the dividend to 39 and continue with: 391 / 40

Moving on to step 6:
40 can be fit into 391 9 times, resulting in a remainder of 31.
The next digit of our result is 9. 
Result so far: 8879.0
If we take 360 away from 391, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
If we divide 310 by 40, we get 7 and a remainder of 30.
The next digit of our result is 7. 
Result so far: 8879.7
Subtracting 280 from 310 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 8879.77
Deduct 280 from 300 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.

After the division, we end up with 8879.77 and a remainder of 0.02.