Let's divide 315060 by 40
We want to divide 315060 by 40.

On to step 1:
3 divided by 40 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

On to step 2:
40 goes into 31 0 times with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (5) from the dividend, add it to 31, then carry on: 315 / 40

Let's proceed to step 3:
The number 40 fits into 315 7 times, leaving a remainder of 35.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 280 from 315 and we're left with 35.
Include the next digit (0) from the dividend after 35, then repeat: 350 / 40

Going ahead to step 4:
40 goes into 350 8 times with a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 78.0
If we take 320 away from 350, we end up with 30.
Bring next digit (6) of the dividend behind the 30 and repeat the process: 306 / 40

Let's proceed to step 5:
40 can be fit into 306 7 times, resulting in a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 787.0
Deduct 280 from 306 and we're left with 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 40

Step 6:
If we divide 260 by 40, we get 6 and a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 7876.0
If we subtract 240 from 260, we 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.

On to step 7:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7876.5
If we subtract 200 from 200, 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.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7876.5
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 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7876.5
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.

The quotient of the division is 7876.5, and the remainder is 0.0.