We look at the division of 32965406 by 40 
Our goal is to divide 32965406 by 40.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Step 2:
40 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (9) of the dividend behind the 32 and repeat the process: 329 / 40

Advancing to step 3:
40 can be fit into 329 8 times, resulting in a remainder of 9.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 320 from 329 and we're left with 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 40

Moving on to step 4:
96 divided by 40 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 82.0
If we take 80 away from 96, we end up with 16.
Grab the next digit (5) from the dividend, add it to 16, then carry on: 165 / 40

Let's proceed to step 5:
40 can be fit into 165 4 times, resulting in a remainder of 5.
The next digit of our result is 4. 
Result so far: 824.0
Subtract 160 from 165 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 40

Advancing to step 6:
54 divided by 40 is 1 with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 8241.0
If we take 40 away from 54, we end up with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 40

Let's proceed to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 82413.0
If we subtract 120 from 140, we get 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 40

Going ahead to step 8:
When dividing 206 by 40, we get 5 with a remainder of 6.
The next digit of our result is 5. 
Result so far: 824135.0
If we take 200 away from 206, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 9:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 824135.1
If we take 40 away from 60, 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.

Step 10:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 824135.15
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 824135.15
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.

Let's proceed to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 824135.15
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 824135.15, with a leftover of 0.0.