We're dividing 30168761 by 40 
Let's see how many times 40 fits into 30168761.

Going ahead to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 40

On to step 2:
30 divided by 40 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 40

Step 3:
40 goes into 301 7 times with a remainder of 21.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 280 from 301 leaves us with 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 40

Advancing to step 4:
If we divide 216 by 40, we get 5 and a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 75.0
If we subtract 200 from 216, we get 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 40

Moving on to step 5:
40 goes into 168 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 754.0
If we subtract 160 from 168, we get 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 40

Going ahead to step 6:
40 goes into 87 2 times with a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 7542.0
Deduct 80 from 87 and we're left with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 40

Let's proceed to step 7:
40 goes into 76 1 times with a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 75421.0
Deduct 40 from 76 and we're left with 36.
Include the next digit (1) from the dividend after 36, then repeat: 361 / 40

Moving on to step 8:
40 goes into 361 9 times with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 754219.0
The remainder is 1 after subtracting 360 from 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 9:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 754219.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 754219.02
Deduct 80 from 100 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.

On to step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 754219.025
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.

Let's proceed to step 12:
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: 754219.025
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.

Advancing to step 13:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 754219.025
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.

Our division results in 754219.025 with a remaining 0.0.