We look at the division of 326654 by 40 
We want to figure out the number of times 326654 can be divided by 40.

Advancing to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Moving on to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 40

Moving on to step 3:
If we divide 326 by 40, we get 8 and a remainder of 6.
The next digit of our result is 8. 
Result so far: 8.0
If we take 320 away from 326, we end up with 6.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 40

Step 4:
40 goes into 66 1 times with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 81.0
Subtract 40 from 66 to get 26.
Append the next digit (5) from the dividend to 26 and continue with: 265 / 40

Going ahead to step 5:
40 goes into 265 6 times with a remainder of 25.
Use 6 as the next digit of our solution. 
Result so far: 816.0
The remainder is 25 after subtracting 240 from 265.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 40

Advancing to step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 8166.0
If we take 240 away from 254, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
40 goes into 140 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 8166.3
If we subtract 120 from 140, 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8166.35
Deduct 200 from 200 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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 8166.35
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.

Moving on to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8166.35
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 8166.35 with a remaining 0.0.