We divide 304506 by 40
We're looking to find how many times 40 goes into 304506.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Moving on to step 2:
40 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 30 and we're left with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 40

Let's proceed to step 3:
304 divided by 40 is 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 280 from 304 to get 24.
Fetch the next digit (5) from the dividend, attach it to 24 and continue: 245 / 40

Advancing to step 4:
When dividing 245 by 40, we get 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 76.0
Deduct 240 from 245 and we're left with 5.
Fetch the next digit (0) from the dividend, attach it to 5 and continue: 50 / 40

On to step 5:
50 divided by 40 is 1 with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 761.0
If we subtract 40 from 50, we get 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 40

Step 6:
40 can be fit into 106 2 times, resulting in a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 7612.0
If we take 80 away from 106, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
If we divide 260 by 40, we get 6 and a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 7612.6
If we subtract 240 from 260, we 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.

Moving on to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7612.65
Deduct 200 from 200 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.

Advancing to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 7612.65
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.

On to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7612.65
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.

The final result is 7612.65 with a remainder of 0.0.