302961 ÷ 40 
We're looking to find how many times 40 goes into 302961.

Moving on to 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
The remainder is 3 after subtracting 0 from 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 40

Step 2:
When dividing 30 by 40, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 40

Let's proceed to step 3:
40 goes into 302 7 times with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 280 from 302 to get 22.
Bring next digit (9) of the dividend behind the 22 and repeat the process: 229 / 40

Let's proceed to step 4:
40 can be fit into 229 5 times, resulting in a remainder of 29.
The number 5 becomes the next digit in our result. 
Result so far: 75.0
Subtract 200 from 229 to get 29.
Include the next digit (6) from the dividend after 29, then repeat: 296 / 40

Advancing to step 5:
40 goes into 296 7 times with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 757.0
The remainder is 16 after subtracting 280 from 296.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

Let's proceed to step 6:
When dividing 161 by 40, we get 4 with a remainder of 1.
The number 4 becomes the next digit in our result. 
Result so far: 7574.0
Subtract 160 from 161 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
40 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 7574.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 7574.02
If we subtract 80 from 100, we 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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7574.025
Subtract 200 from 200 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:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7574.025
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.

Moving on to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7574.025
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 7574.025 with a remainder of 0.0.