38367709 ÷ 40 
We want to divide 38367709 by 40.

Moving on to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 40

Let's proceed to step 2:
40 can be fit into 38 0 times, resulting in a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 38 after subtracting 0 from 38.
Take the next digit (3) from the dividend and append it to 38, then repeat: 383 / 40

Advancing to step 3:
The number 40 fits into 383 9 times, leaving a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 360 from 383 leaves us with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 40

Moving on to step 4:
If we divide 236 by 40, we get 5 and a remainder of 36.
The next digit of our result is 5. 
Result so far: 95.0
Subtracting 200 from 236 leaves us with 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 40

Advancing to step 5:
When dividing 367 by 40, we get 9 with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 959.0
Subtracting 360 from 367 leaves us with 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 40

Advancing to step 6:
40 goes into 77 1 times with a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 9591.0
Deduct 40 from 77 and we're left with 37.
Fetch the next digit (0) from the dividend, attach it to 37 and continue: 370 / 40

Advancing to step 7:
370 divided by 40 is 9 with a remainder of 10.
Put 9 as the next digit of the answer. 
Result so far: 95919.0
If we take 360 away from 370, we end up with 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 40

Step 8:
40 goes into 109 2 times with a remainder of 29.
The next digit of our result is 2. 
Result so far: 959192.0
If we subtract 80 from 109, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 9:
If we divide 290 by 40, we get 7 and a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 959192.7
Subtracting 280 from 290 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.

On to step 10:
100 divided by 40 is 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 959192.72
If we take 80 away from 100, 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.

Step 11:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 959192.725
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.

Step 12:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 959192.725
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.

Going ahead to step 13:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 959192.725
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.

After the division, we end up with 959192.725 and a remainder of 0.0.