Let's divide 349002 by 40
We want to figure out the number of times 349002 can be divided by 40.

On to step 1:
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: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 40

Step 2:
34 divided by 40 is 0 with a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 34 after subtracting 0 from 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 40

Advancing to step 3:
40 goes into 349 8 times with a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 320 away from 349, we end up with 29.
Bring next digit (0) of the dividend behind the 29 and repeat the process: 290 / 40

Step 4:
40 goes into 290 7 times with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 87.0
Deduct 280 from 290 and we're left with 10.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 40

Advancing to step 5:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 872.0
Deduct 80 from 100 and we're left with 20.
Grab the next digit (2) from the dividend, add it to 20, then carry on: 202 / 40

Advancing to step 6:
40 can be fit into 202 5 times, resulting in a remainder of 2.
Record the quotient 5 as the next digit in the result. 
Result so far: 8725.0
Deduct 200 from 202 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
If we divide 20 by 40, we get 0 and a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 8725.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8725.05
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.

On to step 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8725.05
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.

Let's proceed to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8725.05
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.

Our division results in 8725.05 with a remaining 0.0.