347457 ÷ 40 
Our goal is to divide 347457 by 40.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 40

Advancing to step 2:
The number 40 fits into 34 0 times, leaving a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 34 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Let's proceed to step 3:
40 goes into 347 8 times with a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 347 and we're left with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Let's proceed to step 4:
If we divide 274 by 40, we get 6 and a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 86.0
The remainder is 34 after subtracting 240 from 274.
Fetch the next digit (5) from the dividend, attach it to 34 and continue: 345 / 40

Step 5:
345 divided by 40 is 8 with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 868.0
Subtracting 320 from 345 leaves us with 25.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 40

Let's proceed to step 6:
When dividing 257 by 40, we get 6 with a remainder of 17.
The next digit of our result is 6. 
Result so far: 8686.0
Subtract 240 from 257 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
40 goes into 170 4 times with a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 8686.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 8686.42
Deduct 80 from 100 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 8686.425
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.

Advancing to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 8686.425
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8686.425
The remainder is 0 after subtracting 0 from 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 8686.425, and the remainder is 0.0.