We're dividing 321054 by 40 
We want to figure out the number of times 321054 can be divided by 40.

On 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
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 2:
The number 40 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 40

Going ahead to step 3:
40 goes into 321 8 times with a remainder of 1.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 1 after subtracting 320 from 321.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 40

Step 4:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 80.0
If we subtract 0 from 10, we get 10.
Append the next digit (5) from the dividend to 10 and continue with: 105 / 40

Step 5:
105 divided by 40 is 2 with a remainder of 25.
Write down 2 as next digit of the result. 
Result so far: 802.0
The remainder is 25 after subtracting 80 from 105.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 40

Advancing to step 6:
If we divide 254 by 40, we get 6 and a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 8026.0
If we take 240 away from 254, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 8026.3
If we subtract 120 from 140, 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 8026.35
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8026.35
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.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8026.35
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 8026.35 with a remaining 0.0.