We divide 231704 by 40
We want to figure out the number of times 231704 can be divided by 40.

Let's proceed to step 1:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Let's proceed to step 2:
The number 40 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

On to step 3:
If we divide 231 by 40, we get 5 and a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 31 after subtracting 200 from 231.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 40

Let's proceed to step 4:
If we divide 317 by 40, we get 7 and a remainder of 37.
The next digit of our result is 7. 
Result so far: 57.0
If we subtract 280 from 317, we get 37.
Fetch the next digit (0) from the dividend, attach it to 37 and continue: 370 / 40

Let's proceed to step 5:
If we divide 370 by 40, we get 9 and a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 579.0
If we subtract 360 from 370, we get 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 40

On to step 6:
40 goes into 104 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 5792.0
Deduct 80 from 104 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 5792.6
Subtract 240 from 240 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.

Let's proceed to step 8:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5792.6
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:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5792.6
Subtract 0 from 0 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.

Our division results in 5792.6 with a remaining 0.0.