321319 ÷ 40 
We want to figure out the number of times 321319 can be divided by 40.

Step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Advancing to step 2:
The number 40 fits into 32 0 times, leaving a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 40

Let's proceed to step 3:
The number 40 fits into 321 8 times, leaving a remainder of 1.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 320 from 321 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 40

Moving on to step 4:
When dividing 13 by 40, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 80.0
If we subtract 0 from 13, we get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 40

Let's proceed to step 5:
If we divide 131 by 40, we get 3 and a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 803.0
If we subtract 120 from 131, we get 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 40

Moving on to step 6:
119 divided by 40 is 2 with a remainder of 39.
The next digit of our result is 2. 
Result so far: 8032.0
The remainder is 39 after subtracting 80 from 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 8032.9
If we subtract 360 from 390, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 8032.97
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.

Going ahead to step 9:
200 divided by 40 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8032.975
If we subtract 200 from 200, we 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.

Step 10:
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: 8032.975
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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8032.975
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.

After the division, we end up with 8032.975 and a remainder of 0.0.