We look at the division of 438325 by 40 
We're looking to find how many times 40 goes into 438325.

Advancing to step 1:
4 divided by 40 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 40

Let's proceed to step 2:
40 can be fit into 43 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 3 after subtracting 40 from 43.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Advancing to step 3:
When dividing 38 by 40, we get 0 with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 38 leaves us with 38.
Take the next digit (3) from the dividend and append it to 38, then repeat: 383 / 40

Let's proceed to step 4:
383 divided by 40 is 9 with a remainder of 23.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
Subtracting 360 from 383 leaves us with 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 40

Let's proceed to step 5:
40 can be fit into 232 5 times, resulting in a remainder of 32.
The number 5 becomes the next digit in our result. 
Result so far: 1095.0
Deduct 200 from 232 and we're left with 32.
Bring next digit (5) of the dividend behind the 32 and repeat the process: 325 / 40

Let's proceed to step 6:
325 divided by 40 is 8 with a remainder of 5.
The number 8 becomes the next digit in our result. 
Result so far: 10958.0
The remainder is 5 after subtracting 320 from 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
50 divided by 40 is 1 with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 10958.1
Subtracting 40 from 50 leaves us 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.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 10958.12
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 10958.125
Deduct 200 from 200 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.

Advancing to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 10958.125
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 10958.125
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.

The final result is 10958.125 with a remainder of 0.0.