Let's divide 368161 by 40
Let's see how many times 40 fits into 368161.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 40

Let's proceed to step 2:
When dividing 36 by 40, we get 0 with a remainder of 36.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 36, we end up with 36.
Append the next digit (8) from the dividend to 36 and continue with: 368 / 40

On to step 3:
The number 40 fits into 368 9 times, leaving a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we take 360 away from 368, we end up with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Step 4:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The next digit of our result is 2. 
Result so far: 92.0
If we take 80 away from 81, we end up with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 40

Moving on to step 5:
When dividing 16 by 40, we get 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 920.0
Subtracting 0 from 16 leaves us with 16.
Take the next digit (1) from the dividend and append it to 16, then repeat: 161 / 40

On to step 6:
161 divided by 40 is 4 with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 9204.0
If we take 160 away from 161, we end up 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.

On to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 9204.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 9204.02
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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9204.025
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9204.025
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9204.025
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.

In conclusion, the division gives 9204.025 with a balance of 0.0.