We're dividing 367643 by 40 
Our goal is to divide 367643 by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in 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.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 40

Moving on to step 2:
When dividing 36 by 40, we get 0 with a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 36, we get 36.
Fetch the next digit (7) from the dividend, attach it to 36 and continue: 367 / 40

Step 3:
When dividing 367 by 40, we get 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 360 from 367 to get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 40

Let's proceed to step 4:
When dividing 76 by 40, we get 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
If we take 40 away from 76, we end up with 36.
Grab the next digit (4) from the dividend, add it to 36, then carry on: 364 / 40

Going ahead to step 5:
If we divide 364 by 40, we get 9 and a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 919.0
If we take 360 away from 364, we end up with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 40

Advancing to step 6:
40 goes into 43 1 times with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 9191.0
The remainder is 3 after subtracting 40 from 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
40 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 9191.0
Subtract 0 from 30 to 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.

On to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9191.07
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9191.075
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:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9191.075
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.

Let's proceed to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9191.075
If we take 0 away from 0, 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.

The final outcome is 9191.075, with a leftover of 0.0.