315184 ÷ 40 
We want to figure out the number of times 315184 can be divided by 40.

Let's proceed to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Advancing to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 40

On to step 3:
The number 40 fits into 315 7 times, leaving a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 280 away from 315, we end up with 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 40

Moving on to step 4:
If we divide 351 by 40, we get 8 and a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
The remainder is 31 after subtracting 320 from 351.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 40

Let's proceed to step 5:
40 can be fit into 318 7 times, resulting in a remainder of 38.
Write down 7 as next digit of the result. 
Result so far: 787.0
If we take 280 away from 318, we end up with 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 40

On to step 6:
40 can be fit into 384 9 times, resulting in a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 7879.0
If we take 360 away from 384, we end up 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:
The number 40 fits into 240 6 times, leaving a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 7879.6
Deduct 240 from 240 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.

Step 8:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7879.6
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.

Moving on to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7879.6
Subtracting 0 from 0 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.

After the division, we end up with 7879.6 and a remainder of 0.0.