We're dividing 367181 by 40 
We want to divide 367181 by 40.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 40

Moving on to step 2:
When dividing 36 by 40, we get 0 with a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 36 to get 36.
Fetch the next digit (7) from the dividend, attach it to 36 and continue: 367 / 40

Step 3:
367 divided by 40 is 9 with a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 360 from 367 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Let's proceed to step 4:
40 can be fit into 71 1 times, resulting in a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 91.0
If we take 40 away from 71, we end up with 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 40

Going ahead to step 5:
318 divided by 40 is 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 917.0
The remainder is 38 after subtracting 280 from 318.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 40

Advancing to step 6:
40 goes into 381 9 times with a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 9179.0
Subtracting 360 from 381 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
If we divide 210 by 40, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 9179.5
If we take 200 away from 210, we end up with 10.
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 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 9179.52
If we take 80 away from 100, we end up 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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9179.525
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 10:
40 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9179.525
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.

Advancing to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 9179.525
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.

Our division results in 9179.525 with a remaining 0.0.