We're dividing 32291 by 40 
We want to figure out the number of times 32291 can be divided by 40.

Moving on to step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 2:
32 divided by 40 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 40

Moving on to step 3:
The number 40 fits into 322 8 times, leaving a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 2 after subtracting 320 from 322.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 40

Let's proceed to step 4:
The number 40 fits into 29 0 times, leaving a remainder of 29.
Write down 0 as next digit of the result. 
Result so far: 80.0
Subtracting 0 from 29 leaves us with 29.
Include the next digit (1) from the dividend after 29, then repeat: 291 / 40

Let's proceed to step 5:
40 can be fit into 291 7 times, resulting in a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 807.0
Subtract 280 from 291 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 6:
40 can be fit into 110 2 times, resulting in a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 807.2
Subtract 80 from 110 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 807.27
Subtracting 280 from 300 leaves us 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 8:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 807.275
Subtract 200 from 200 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:
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: 807.275
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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 807.275
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.

After the division, we end up with 807.275 and a remainder of 0.0.