312444 ÷ 40 
Let's see how many times 40 fits into 312444.

On to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Step 2:
When dividing 31 by 40, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 40

On to step 3:
The number 40 fits into 312 7 times, leaving a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 312, we end up with 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 40

Let's proceed to step 4:
If we divide 324 by 40, we get 8 and a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
The remainder is 4 after subtracting 320 from 324.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 40

On to step 5:
If we divide 44 by 40, we get 1 and a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 781.0
Deduct 40 from 44 and we're left with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 40

Moving on to step 6:
The number 40 fits into 44 1 times, leaving a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 7811.0
If we take 40 away from 44, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
When dividing 40 by 40, we get 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 7811.1
Deduct 40 from 40 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.

On to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7811.1
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.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7811.1
If we subtract 0 from 0, 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.

The final outcome is 7811.1, with a leftover of 0.0.