We divide 353662 by 40
Let's see how many times 40 fits into 353662.

Step 1:
3 divided by 40 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

On to step 2:
40 goes into 35 0 times with a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 35, we get 35.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 40

Going ahead to step 3:
When dividing 353 by 40, we get 8 with a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 320 from 353 leaves us with 33.
Grab the next digit (6) from the dividend, add it to 33, then carry on: 336 / 40

Advancing to step 4:
The number 40 fits into 336 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
The remainder is 16 after subtracting 320 from 336.
Include the next digit (6) from the dividend after 16, then repeat: 166 / 40

Going ahead to step 5:
166 divided by 40 is 4 with a remainder of 6.
The next digit of our result is 4. 
Result so far: 884.0
Subtract 160 from 166 to get 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 40

On to step 6:
The number 40 fits into 62 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 8841.0
Deduct 40 from 62 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
220 divided by 40 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 8841.5
Deduct 200 from 220 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.

Advancing to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8841.55
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.

Our division results in 8841.55 with a remaining 0.0.