We're dividing 32356 by 40 
Let's see how many times 40 fits into 32356.

Let's proceed to step 1:
40 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 40

Advancing to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 40

On to step 3:
When dividing 323 by 40, we get 8 with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 320 from 323 leaves us with 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Let's proceed to step 4:
When dividing 35 by 40, we get 0 with a remainder of 35.
The next digit of our result is 0. 
Result so far: 80.0
If we subtract 0 from 35, we get 35.
Include the next digit (6) from the dividend after 35, then repeat: 356 / 40

Let's proceed to step 5:
40 can be fit into 356 8 times, resulting in a remainder of 36.
The next digit of our result is 8. 
Result so far: 808.0
The remainder is 36 after subtracting 320 from 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 6:
When dividing 360 by 40, we get 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 808.9
If we take 360 away from 360, 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.

Going ahead to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 808.9
If we subtract 0 from 0, 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 8:
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: 808.9
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 808.9 with a remainder of 0.0.