We look at the division of 317516 by 40 
We're looking to find how many times 40 goes into 317516.

Step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 40

Step 2:
31 divided by 40 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Grab the next digit (7) from the dividend, add it to 31, then carry on: 317 / 40

Let's proceed to step 3:
When dividing 317 by 40, we get 7 with a remainder of 37.
The next digit of our result is 7. 
Result so far: 7.0
If we take 280 away from 317, we end up with 37.
Take the next digit (5) from the dividend and append it to 37, then repeat: 375 / 40

Moving on to step 4:
The number 40 fits into 375 9 times, leaving a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 79.0
Subtracting 360 from 375 leaves us with 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 40

Step 5:
The number 40 fits into 151 3 times, leaving a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 793.0
If we subtract 120 from 151, we get 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 40

On to step 6:
40 can be fit into 316 7 times, resulting in a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 7937.0
Deduct 280 from 316 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
40 can be fit into 360 9 times, resulting in a remainder of 0.
The next digit of our result is 9. 
Result so far: 7937.9
If we subtract 360 from 360, 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:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 7937.9
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.

Step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7937.9
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.

In conclusion, the division gives 7937.9 with a balance of 0.0.