We're dividing 338526 by 40 
We want to divide 338526 by 40.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 40

Going ahead to step 2:
40 goes into 33 0 times with a remainder of 33.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 33 and we're left with 33.
Bring next digit (8) of the dividend behind the 33 and repeat the process: 338 / 40

Let's proceed to step 3:
40 goes into 338 8 times with a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 320 from 338 and we're left with 18.
Grab the next digit (5) from the dividend, add it to 18, then carry on: 185 / 40

Step 4:
40 goes into 185 4 times with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 84.0
Subtracting 160 from 185 leaves us with 25.
Include the next digit (2) from the dividend after 25, then repeat: 252 / 40

Advancing to step 5:
40 goes into 252 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 846.0
The remainder is 12 after subtracting 240 from 252.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

On to step 6:
40 goes into 126 3 times with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 8463.0
If we subtract 120 from 126, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
The number 40 fits into 60 1 times, leaving a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 8463.1
If we subtract 40 from 60, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8463.15
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.

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: 8463.15
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.

Step 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8463.15
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.

After the division, we end up with 8463.15 and a remainder of 0.0.