353963 ÷ 40 
We want to divide 353963 by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 40

Let's proceed to step 2:
The number 40 fits into 35 0 times, leaving a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 40

Step 3:
The number 40 fits into 353 8 times, leaving a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 33 after subtracting 320 from 353.
Include the next digit (9) from the dividend after 33, then repeat: 339 / 40

Moving on to step 4:
40 goes into 339 8 times with a remainder of 19.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
Subtracting 320 from 339 leaves us with 19.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 40

On to step 5:
If we divide 196 by 40, we get 4 and a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 884.0
The remainder is 36 after subtracting 160 from 196.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 40

Going ahead to step 6:
363 divided by 40 is 9 with a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 8849.0
The remainder is 3 after subtracting 360 from 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
40 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 8849.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 8849.07
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8849.075
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.

Going ahead to step 10:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8849.075
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 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8849.075
If we subtract 0 from 0, 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.

The final result is 8849.075 with a remainder of 0.0.