We're dividing 395234 by 40 
We're looking to find how many times 40 goes into 395234.

Advancing to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 40

Going ahead to step 2:
When dividing 39 by 40, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 40

Going ahead to step 3:
When dividing 395 by 40, we get 9 with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtracting 360 from 395 leaves us with 35.
Append the next digit (2) from the dividend to 35 and continue with: 352 / 40

Step 4:
40 can be fit into 352 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 98.0
Subtract 320 from 352 to get 32.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 40

Let's proceed to step 5:
The number 40 fits into 323 8 times, leaving a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 988.0
Subtracting 320 from 323 leaves us with 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 40

Step 6:
40 goes into 34 0 times with a remainder of 34.
Record the quotient 0 as the next digit in the result. 
Result so far: 9880.0
Subtract 0 from 34 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
The number 40 fits into 340 8 times, leaving a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 9880.8
If we take 320 away from 340, 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.

On to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 9880.85
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.

On to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9880.85
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 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9880.85
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.

The final result is 9880.85 with a remainder of 0.0.