Let's divide 231978 by 40
Let's see how many times 40 fits into 231978.

Step 1:
40 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 40

Step 2:
If we divide 23 by 40, we get 0 and a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 40

On to step 3:
231 divided by 40 is 5 with a remainder of 31.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 200 from 231 and we're left with 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 40

On to step 4:
When dividing 319 by 40, we get 7 with a remainder of 39.
Record the quotient 7 as the next digit in the result. 
Result so far: 57.0
Deduct 280 from 319 and we're left with 39.
Fetch the next digit (7) from the dividend, attach it to 39 and continue: 397 / 40

Step 5:
40 goes into 397 9 times with a remainder of 37.
The next digit of our result is 9. 
Result so far: 579.0
Subtracting 360 from 397 leaves us with 37.
Bring next digit (8) of the dividend behind the 37 and repeat the process: 378 / 40

Moving on to step 6:
When dividing 378 by 40, we get 9 with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 5799.0
If we subtract 360 from 378, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
The number 40 fits into 180 4 times, leaving a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 5799.4
Subtracting 160 from 180 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.

Let's proceed to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5799.45
If we take 200 away from 200, 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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5799.45
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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 5799.45
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.

In conclusion, the division gives 5799.45 with a balance of 0.0.