Let's divide 308860 by 40
We're looking to find how many times 40 goes into 308860.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 40

Going ahead to step 2:
40 goes into 30 0 times with a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 30 and we're left with 30.
Fetch the next digit (8) from the dividend, attach it to 30 and continue: 308 / 40

Moving on to step 3:
40 goes into 308 7 times with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 280 from 308, we get 28.
Include the next digit (8) from the dividend after 28, then repeat: 288 / 40

Moving on to step 4:
If we divide 288 by 40, we get 7 and a remainder of 8.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
If we subtract 280 from 288, we get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 40

Advancing to step 5:
The number 40 fits into 86 2 times, leaving a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 772.0
Subtract 80 from 86 to get 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 40

Step 6:
If we divide 60 by 40, we get 1 and a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 7721.0
Subtract 40 from 60 to 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 7:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7721.5
Subtracting 200 from 200 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.

Going ahead 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: 7721.5
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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7721.5
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 outcome is 7721.5, with a leftover of 0.0.