121317 ÷ 40 
Let's see how many times 40 fits into 121317.

Going ahead to step 1:
40 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 40

On to step 2:
The number 40 fits into 12 0 times, leaving a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 40

Moving on to step 3:
The number 40 fits into 121 3 times, leaving a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 1 after subtracting 120 from 121.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Going ahead to step 4:
The number 40 fits into 13 0 times, leaving a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
The remainder is 13 after subtracting 0 from 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 40

Step 5:
When dividing 131 by 40, we get 3 with a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 303.0
If we subtract 120 from 131, we get 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 40

Step 6:
If we divide 117 by 40, we get 2 and a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 3032.0
Subtracting 80 from 117 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
The number 40 fits into 370 9 times, leaving a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 3032.9
If we take 360 away from 370, we end up 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.

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: 3032.92
Subtracting 80 from 100 leaves us 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 3032.925
Subtract 200 from 200 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.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3032.925
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.

On to step 11:
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: 3032.925
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.

After the division, we end up with 3032.925 and a remainder of 0.0.