Let's divide 348961 by 40
Let's see how many times 40 fits into 348961.

Advancing to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

Step 2:
34 divided by 40 is 0 with a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 34, we get 34.
Append the next digit (8) from the dividend to 34 and continue with: 348 / 40

Moving on to step 3:
The number 40 fits into 348 8 times, leaving a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 320 from 348, we get 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 40

Advancing to step 4:
40 can be fit into 289 7 times, resulting in a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
Deduct 280 from 289 and we're left with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Going ahead to step 5:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 872.0
If we subtract 80 from 96, we get 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 40

Let's proceed to step 6:
40 can be fit into 161 4 times, resulting in a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 8724.0
The remainder is 1 after subtracting 160 from 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 8724.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
40 goes into 100 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 8724.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8724.025
If we subtract 200 from 200, we 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.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8724.025
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8724.025
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 quotient of the division is 8724.025, and the remainder is 0.0.