Let's divide 320144 by 40
We're looking to find how many times 40 goes into 320144.

Step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 40

Advancing to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 40

Step 3:
40 goes into 320 8 times with a remainder of 0.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 320 from 320 and we're left with 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 40

Advancing to step 4:
1 divided by 40 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 80.0
If we subtract 0 from 1, we get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 40

Step 5:
14 divided by 40 is 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 800.0
Deduct 0 from 14 and we're left with 14.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 40

On to step 6:
40 goes into 144 3 times with a remainder of 24.
The next digit of our result is 3. 
Result so far: 8003.0
Subtracting 120 from 144 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
240 divided by 40 is 6 with a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 8003.6
Deduct 240 from 240 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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8003.6
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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8003.6
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.

In conclusion, the division gives 8003.6 with a balance of 0.0.