311712 ÷ 40 
Let's see how many times 40 fits into 311712.

Step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Advancing to step 2:
When dividing 31 by 40, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (1) of the dividend behind the 31 and repeat the process: 311 / 40

Moving on to step 3:
40 goes into 311 7 times 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.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 40

Step 4:
When dividing 317 by 40, we get 7 with a remainder of 37.
Record the quotient 7 as the next digit in the result. 
Result so far: 77.0
Deduct 280 from 317 and we're left with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

Moving on to step 5:
When dividing 371 by 40, we get 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 779.0
Deduct 360 from 371 and we're left with 11.
Append the next digit (2) from the dividend to 11 and continue with: 112 / 40

Advancing to step 6:
When dividing 112 by 40, we get 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 7792.0
If we subtract 80 from 112, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
The number 40 fits into 320 8 times, leaving a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 7792.8
If we subtract 320 from 320, 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.

Moving on to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7792.8
Deduct 0 from 0 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.

Going ahead to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7792.8
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 7792.8 and a remainder of 0.0.