351677 ÷ 40 
Our goal is to divide 351677 by 40.

Let's proceed to step 1:
40 goes into 3 0 times with 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 (5) from the dividend and append it to 3, then repeat: 35 / 40

Step 2:
When dividing 35 by 40, we get 0 with a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Fetch the next digit (1) from the dividend, attach it to 35 and continue: 351 / 40

Going ahead to step 3:
40 can be fit into 351 8 times, resulting in a remainder of 31.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 320 from 351 leaves us with 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 40

Step 4:
316 divided by 40 is 7 with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 87.0
If we take 280 away from 316, we end up with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 40

Moving on to step 5:
40 can be fit into 367 9 times, resulting in a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 879.0
If we subtract 360 from 367, we get 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 40

Moving on to step 6:
40 goes into 77 1 times with a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 8791.0
Deduct 40 from 77 and we're left 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.

Going ahead to step 7:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 8791.9
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.

Step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 8791.92
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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8791.925
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8791.925
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.

Step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8791.925
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 8791.925 and a remainder of 0.0.