Let's divide 371195 by 40
Our goal is to divide 371195 by 40.

Moving on to step 1:
3 divided by 40 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 40

On to step 2:
If we divide 37 by 40, we get 0 and a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 37 after subtracting 0 from 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 40

On to step 3:
371 divided by 40 is 9 with a remainder of 11.
The next digit of our result is 9. 
Result so far: 9.0
If we take 360 away from 371, we end up with 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 40

Let's proceed to step 4:
40 can be fit into 111 2 times, resulting in a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 92.0
Deduct 80 from 111 and we're left with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 40

Going ahead to step 5:
The number 40 fits into 319 7 times, leaving a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 927.0
Deduct 280 from 319 and we're left with 39.
Take the next digit (5) from the dividend and append it to 39, then repeat: 395 / 40

Going ahead to step 6:
40 can be fit into 395 9 times, resulting in a remainder of 35.
Put 9 as the next digit of the answer. 
Result so far: 9279.0
If we subtract 360 from 395, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
40 goes into 350 8 times with a remainder of 30.
The next digit of our result is 8. 
Result so far: 9279.8
The remainder is 30 after subtracting 320 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9279.87
Deduct 280 from 300 and we're left 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.

Going ahead to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9279.875
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9279.875
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9279.875
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.

Our division results in 9279.875 with a remaining 0.0.