We look at the division of 351051 by 40 
We want to divide 351051 by 40.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Moving on to step 2:
35 divided by 40 is 0 with a remainder of 35.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Moving on to step 3:
40 can be fit into 351 8 times, resulting in a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 320 away from 351, we end up with 31.
Fetch the next digit (0) from the dividend, attach it to 31 and continue: 310 / 40

Advancing to step 4:
310 divided by 40 is 7 with a remainder of 30.
The next digit of our result is 7. 
Result so far: 87.0
If we take 280 away from 310, we end up with 30.
Fetch the next digit (5) from the dividend, attach it to 30 and continue: 305 / 40

On to step 5:
40 can be fit into 305 7 times, resulting in a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 877.0
If we take 280 away from 305, we end up with 25.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 40

Advancing to step 6:
40 goes into 251 6 times with a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 8776.0
If we subtract 240 from 251, we 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.

Moving on to step 7:
If we divide 110 by 40, we get 2 and a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 8776.2
Subtracting 80 from 110 leaves us 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:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 8776.27
If we subtract 280 from 300, 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.

Let's proceed to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 8776.275
If we subtract 200 from 200, 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 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8776.275
Subtract 0 from 0 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.

On to step 11:
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: 8776.275
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.

Our division results in 8776.275 with a remaining 0.0.