315203 ÷ 40 
Our goal is to divide 315203 by 40.

Let's proceed to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Moving on to step 2:
31 divided by 40 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 40

Going ahead to step 3:
When dividing 315 by 40, we get 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 7.0
If we take 280 away from 315, we end up with 35.
Bring next digit (2) of the dividend behind the 35 and repeat the process: 352 / 40

Moving on to step 4:
The number 40 fits into 352 8 times, leaving a remainder of 32.
The next digit of our result is 8. 
Result so far: 78.0
Deduct 320 from 352 and we're left with 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 40

Advancing to step 5:
40 can be fit into 320 8 times, resulting in a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 788.0
If we subtract 320 from 320, we get 0.
Fetch the next digit (3) from the dividend, attach it to 0 and continue: 3 / 40

Moving on to step 6:
If we divide 3 by 40, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 7880.0
Subtract 0 from 3 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
40 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 7880.0
If we subtract 0 from 30, we 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 7880.07
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.

Moving on to 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: 7880.075
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:
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: 7880.075
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:
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: 7880.075
Deduct 0 from 0 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.

The final result is 7880.075 with a remainder of 0.0.