We look at the division of 307182 by 40 
We want to figure out the number of times 307182 can be divided by 40.

Let's proceed to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 40

On to step 2:
40 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 30 to get 30.
Fetch the next digit (7) from the dividend, attach it to 30 and continue: 307 / 40

Moving on to step 3:
The number 40 fits into 307 7 times, leaving a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 280 from 307, we get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 40

Moving on to step 4:
40 goes into 271 6 times with a remainder of 31.
Use 6 as the next digit of our solution. 
Result so far: 76.0
Subtracting 240 from 271 leaves us with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 40

On to step 5:
When dividing 318 by 40, we get 7 with a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 767.0
Deduct 280 from 318 and we're left with 38.
Bring next digit (2) of the dividend behind the 38 and repeat the process: 382 / 40

Let's proceed to step 6:
When dividing 382 by 40, we get 9 with a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 7679.0
If we take 360 away from 382, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
If we divide 220 by 40, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 7679.5
Subtracting 200 from 220 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7679.55
Deduct 200 from 200 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.

The quotient of the division is 7679.55, and the remainder is 0.0.