We divide 320013 by 40
Let's see how many times 40 fits into 320013.

Step 1:
3 divided by 40 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 40

Moving on to step 2:
40 can be fit into 32 0 times, resulting in a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 40

Step 3:
320 divided by 40 is 8 with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 0 after subtracting 320 from 320.
Append the next digit (0) from the dividend to 0 and continue with: 0 / 40

Advancing to step 4:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 80.0
If we take 0 away from 0, we end up with 0.
Include the next digit (1) from the dividend after 0, then repeat: 1 / 40

On to step 5:
When dividing 1 by 40, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 800.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 40

Step 6:
13 divided by 40 is 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 8000.0
The remainder is 13 after subtracting 0 from 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
If we divide 130 by 40, we get 3 and a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 8000.3
Subtracting 120 from 130 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 8000.32
If we take 80 away from 100, we end up 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.

Step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8000.325
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8000.325
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.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8000.325
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.

The quotient of the division is 8000.325, and the remainder is 0.0.