We look at the division of 351482 by 40 
We want to figure out the number of times 351482 can be divided by 40.

Moving on to step 1:
40 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 40

Advancing to step 2:
35 divided by 40 is 0 with a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

Let's proceed to step 3:
40 goes into 351 8 times with a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 31 after subtracting 320 from 351.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 40

Moving on to step 4:
40 can be fit into 314 7 times, resulting in a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 87.0
Deduct 280 from 314 and we're left with 34.
Include the next digit (8) from the dividend after 34, then repeat: 348 / 40

Moving on to step 5:
40 can be fit into 348 8 times, resulting in a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 878.0
If we subtract 320 from 348, we get 28.
Append the next digit (2) from the dividend to 28 and continue with: 282 / 40

Going ahead to step 6:
The number 40 fits into 282 7 times, leaving a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 8787.0
Subtract 280 from 282 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
The number 40 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 8787.0
The remainder is 20 after subtracting 0 from 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 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8787.05
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 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8787.05
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.

Let's proceed to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8787.05
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.

After the division, we end up with 8787.05 and a remainder of 0.0.