We divide 359687 by 40
We're looking to find how many times 40 goes into 359687.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Step 2:
35 divided by 40 is 0 with a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Bring next digit (9) of the dividend behind the 35 and repeat the process: 359 / 40

Let's proceed to step 3:
If we divide 359 by 40, we get 8 and a remainder of 39.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 320 from 359 to get 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 40

Let's proceed to step 4:
40 can be fit into 396 9 times, resulting in a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 89.0
Deduct 360 from 396 and we're left with 36.
Fetch the next digit (8) from the dividend, attach it to 36 and continue: 368 / 40

Step 5:
When dividing 368 by 40, we get 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 899.0
If we subtract 360 from 368, we get 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 40

On to step 6:
87 divided by 40 is 2 with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 8992.0
If we take 80 away from 87, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
40 can be fit into 70 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 8992.1
If we take 40 away from 70, we end up 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.

Let's proceed to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 8992.17
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
40 goes into 200 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8992.175
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 10:
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: 8992.175
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8992.175
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 outcome is 8992.175, with a leftover of 0.0.