We look at the division of 96347 by 40 
We're looking to find how many times 40 goes into 96347.

Step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 40

Step 2:
If we divide 96 by 40, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 80 from 96 leaves us with 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 40

Let's proceed to step 3:
40 can be fit into 163 4 times, resulting in a remainder of 3.
The next digit of our result is 4. 
Result so far: 24.0
The remainder is 3 after subtracting 160 from 163.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 40

Moving on to step 4:
40 goes into 34 0 times with a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 240.0
If we take 0 away from 34, we end up with 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

Advancing to step 5:
When dividing 347 by 40, we get 8 with a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 2408.0
The remainder is 27 after subtracting 320 from 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 6:
40 goes into 270 6 times with a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 2408.6
Subtracting 240 from 270 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 2408.67
If we take 280 away from 300, we end up 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.

Let's proceed to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2408.675
If we take 200 away from 200, we end up 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2408.675
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.

Advancing to step 10:
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: 2408.675
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 final outcome is 2408.675, with a leftover of 0.0.