We divide 300021 by 40
We're looking to find how many times 40 goes into 300021.

Let's proceed to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Let's proceed to step 2:
If we divide 30 by 40, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 40

Going ahead to step 3:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 20 after subtracting 280 from 300.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 40

Advancing to step 4:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 75.0
Subtracting 200 from 200 leaves us with 0.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 40

Step 5:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 750.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 40

Moving on to step 6:
If we divide 21 by 40, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 7500.0
If we subtract 0 from 21, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 7500.5
Deduct 200 from 210 and we're left 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 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 7500.52
If we take 80 away from 100, we end up 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7500.525
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.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7500.525
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.

Step 11:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7500.525
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.

Our division results in 7500.525 with a remaining 0.0.