We divide 328154 by 40
We're looking to find how many times 40 goes into 328154.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 2:
40 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 40

Let's proceed to step 3:
When dividing 328 by 40, we get 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 320 from 328 leaves us with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Let's proceed to step 4:
If we divide 81 by 40, we get 2 and a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 82.0
If we take 80 away from 81, we end up with 1.
Include the next digit (5) from the dividend after 1, then repeat: 15 / 40

Step 5:
The number 40 fits into 15 0 times, leaving a remainder of 15.
The number 0 becomes the next digit in our result. 
Result so far: 820.0
If we take 0 away from 15, we end up with 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 40

Step 6:
40 goes into 154 3 times with a remainder of 34.
Record the quotient 3 as the next digit in the result. 
Result so far: 8203.0
If we subtract 120 from 154, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
40 goes into 340 8 times with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 8203.8
Subtract 320 from 340 to 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8203.85
Subtracting 200 from 200 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.

Moving on to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8203.85
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8203.85
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.

The final outcome is 8203.85, with a leftover of 0.0.