326908 ÷ 40 
Let's see how many times 40 fits into 326908.

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.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 40

Let's proceed to step 3:
When dividing 326 by 40, we get 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 320 away from 326, we end up with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 40

Advancing to step 4:
40 goes into 69 1 times with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 81.0
Subtract 40 from 69 to get 29.
Append the next digit (0) from the dividend to 29 and continue with: 290 / 40

On to step 5:
290 divided by 40 is 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 817.0
Subtract 280 from 290 to get 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 40

Advancing to step 6:
40 can be fit into 108 2 times, resulting in a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 8172.0
Deduct 80 from 108 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
280 divided by 40 is 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 8172.7
Subtract 280 from 280 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.

On to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8172.7
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.

Let's proceed to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8172.7
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.

The quotient of the division is 8172.7, and the remainder is 0.0.