395113 ÷ 40 
We want to divide 395113 by 40.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and 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.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 40

Going ahead to step 2:
40 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (5) from the dividend, attach it to 39 and continue: 395 / 40

Step 3:
395 divided by 40 is 9 with a remainder of 35.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 360 from 395 and we're left with 35.
Fetch the next digit (1) from the dividend, attach it to 35 and continue: 351 / 40

On to step 4:
The number 40 fits into 351 8 times, leaving a remainder of 31.
Write down 8 as next digit of the result. 
Result so far: 98.0
Subtracting 320 from 351 leaves us with 31.
Bring next digit (1) of the dividend behind the 31 and repeat the process: 311 / 40

Let's proceed to step 5:
If we divide 311 by 40, we get 7 and a remainder of 31.
The next digit of our result is 7. 
Result so far: 987.0
Deduct 280 from 311 and we're left with 31.
Append the next digit (3) from the dividend to 31 and continue with: 313 / 40

Let's proceed to step 6:
If we divide 313 by 40, we get 7 and a remainder of 33.
Write down 7 as next digit of the result. 
Result so far: 9877.0
Subtracting 280 from 313 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
330 divided by 40 is 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 9877.8
The remainder is 10 after subtracting 320 from 330.
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 8:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 9877.82
Subtract 80 from 100 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.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9877.825
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9877.825
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.

Advancing to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9877.825
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 9877.825 with a balance of 0.0.