309801 ÷ 40 
We're looking to find how many times 40 goes into 309801.

Advancing 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
If we take 0 away from 3, we end up with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 40

Advancing to step 2:
30 divided by 40 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 40

Going ahead to step 3:
The number 40 fits into 309 7 times, leaving a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 280 from 309 to get 29.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 40

Let's proceed to step 4:
40 goes into 298 7 times with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 77.0
If we subtract 280 from 298, we get 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 40

Step 5:
40 can be fit into 180 4 times, resulting in a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 774.0
If we subtract 160 from 180, we get 20.
Append the next digit (1) from the dividend to 20 and continue with: 201 / 40

Going ahead to step 6:
40 can be fit into 201 5 times, resulting in a remainder of 1.
The next digit of our result is 5. 
Result so far: 7745.0
Subtracting 200 from 201 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 7745.0
Deduct 0 from 10 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:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 7745.02
The remainder is 20 after subtracting 80 from 100.
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:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 7745.025
If we take 200 away from 200, 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.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7745.025
Subtracting 0 from 0 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.

Step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7745.025
Subtracting 0 from 0 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.

The final outcome is 7745.025, with a leftover of 0.0.