We divide 347823 by 40
We want to divide 347823 by 40.

Going ahead to 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
Subtracting 0 from 3 leaves us with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

On to step 2:
40 can be fit into 34 0 times, resulting in a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 34 leaves us with 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 40

Step 3:
40 can be fit into 347 8 times, resulting in a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 320 from 347 leaves us with 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 40

Moving on to step 4:
If we divide 278 by 40, we get 6 and a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 86.0
The remainder is 38 after subtracting 240 from 278.
Take the next digit (2) from the dividend and append it to 38, then repeat: 382 / 40

On to step 5:
If we divide 382 by 40, we get 9 and a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 869.0
If we subtract 360 from 382, we get 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 40

Let's proceed to step 6:
If we divide 223 by 40, we get 5 and a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 8695.0
Subtract 200 from 223 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 8695.5
If we subtract 200 from 230, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 8695.57
Deduct 280 from 300 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8695.575
Subtract 200 from 200 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.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8695.575
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.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8695.575
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.

The final outcome is 8695.575, with a leftover of 0.0.