We look at the division of 365219 by 40 
We want to figure out the number of times 365219 can be divided by 40.

Advancing 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
Subtract 0 from 3 to get 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Going ahead to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Grab the next digit (5) from the dividend, add it to 36, then carry on: 365 / 40

Moving on to step 3:
365 divided by 40 is 9 with a remainder of 5.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 360 from 365, we get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 40

On to step 4:
When dividing 52 by 40, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
Subtract 40 from 52 to get 12.
Take the next digit (1) from the dividend and append it to 12, then repeat: 121 / 40

Step 5:
When dividing 121 by 40, we get 3 with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 913.0
Deduct 120 from 121 and we're left with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 40

Let's proceed to step 6:
When dividing 19 by 40, we get 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 9130.0
Subtract 0 from 19 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
If we divide 190 by 40, we get 4 and a remainder of 30.
The next digit of our result is 4. 
Result so far: 9130.4
Deduct 160 from 190 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

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: 9130.47
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.

Step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9130.475
Deduct 200 from 200 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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9130.475
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9130.475
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.

Our division results in 9130.475 with a remaining 0.0.