346672 ÷ 40 
We want to figure out the number of times 346672 can be divided by 40.

Going ahead to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

On to step 2:
34 divided by 40 is 0 with a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 34 leaves us with 34.
Append the next digit (6) from the dividend to 34 and continue with: 346 / 40

Let's proceed to step 3:
The number 40 fits into 346 8 times, leaving a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 320 from 346 to get 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 40

Advancing to step 4:
The number 40 fits into 266 6 times, leaving a remainder of 26.
The next digit of our result is 6. 
Result so far: 86.0
Deduct 240 from 266 and we're left with 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 40

Step 5:
If we divide 267 by 40, we get 6 and a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 866.0
The remainder is 27 after subtracting 240 from 267.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 40

Step 6:
272 divided by 40 is 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 8666.0
The remainder is 32 after subtracting 240 from 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
When dividing 320 by 40, we get 8 with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 8666.8
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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8666.8
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8666.8
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.

Our division results in 8666.8 with a remaining 0.0.