309260 divided by 40 
Let's see how many times 40 fits into 309260.

Moving on to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 40

Step 2:
If we divide 30 by 40, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Fetch the next digit (9) from the dividend, attach it to 30 and continue: 309 / 40

Going ahead to step 3:
When dividing 309 by 40, we get 7 with a remainder of 29.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 280 away from 309, we end up with 29.
Include the next digit (2) from the dividend after 29, then repeat: 292 / 40

On to step 4:
If we divide 292 by 40, we get 7 and a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 77.0
The remainder is 12 after subtracting 280 from 292.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 40

On to step 5:
The number 40 fits into 126 3 times, leaving a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 773.0
The remainder is 6 after subtracting 120 from 126.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 40

Step 6:
The number 40 fits into 60 1 times, leaving a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 7731.0
If we take 40 away from 60, 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.

Moving on to step 7:
200 divided by 40 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7731.5
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7731.5
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.

Advancing 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: 7731.5
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 final outcome is 7731.5, with a leftover of 0.0.