378184 ÷ 40 
We're looking to find how many times 40 goes into 378184.

Moving on to step 1:
The number 40 fits into 3 0 times, leaving 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.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 40

Going ahead to step 2:
The number 40 fits into 37 0 times, leaving a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Append the next digit (8) from the dividend to 37 and continue with: 378 / 40

Moving on to step 3:
When dividing 378 by 40, we get 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we take 360 away from 378, we end up with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 40

Step 4:
When dividing 181 by 40, we get 4 with a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 94.0
The remainder is 21 after subtracting 160 from 181.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 40

Advancing to step 5:
The number 40 fits into 218 5 times, leaving a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 945.0
Deduct 200 from 218 and we're left with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 40

On to step 6:
40 can be fit into 184 4 times, resulting in a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 9454.0
The remainder is 24 after subtracting 160 from 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
If we divide 240 by 40, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 9454.6
If we take 240 away from 240, 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.

Going ahead to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9454.6
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 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9454.6
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.

After the division, we end up with 9454.6 and a remainder of 0.0.