We divide 311478 by 40
We want to divide 311478 by 40.

Advancing to step 1:
3 divided by 40 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Moving on to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (1) from the dividend, add it to 31, then carry on: 311 / 40

Going ahead to step 3:
When dividing 311 by 40, we get 7 with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 280 away from 311, we end up with 31.
Grab the next digit (4) from the dividend, add it to 31, then carry on: 314 / 40

Moving on to step 4:
If we divide 314 by 40, we get 7 and a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
Subtracting 280 from 314 leaves us with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Going ahead to step 5:
If we divide 347 by 40, we get 8 and a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 778.0
If we subtract 320 from 347, we get 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 40

Moving on to step 6:
If we divide 278 by 40, we get 6 and a remainder of 38.
Use 6 as the next digit of our solution. 
Result so far: 7786.0
Deduct 240 from 278 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 7:
380 divided by 40 is 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 7786.9
If we subtract 360 from 380, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 7786.95
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.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7786.95
Subtract 0 from 0 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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7786.95
Subtract 0 from 0 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.

The final result is 7786.95 with a remainder of 0.0.