We're dividing 317977 by 40 
Our goal is to divide 317977 by 40.

Advancing to step 1:
3 divided by 40 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Step 2:
When dividing 31 by 40, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 40

Let's proceed to step 3:
If we divide 317 by 40, we get 7 and a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 37 after subtracting 280 from 317.
Take the next digit (9) from the dividend and append it to 37, then repeat: 379 / 40

Going ahead to step 4:
379 divided by 40 is 9 with a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 79.0
The remainder is 19 after subtracting 360 from 379.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Advancing to step 5:
197 divided by 40 is 4 with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 794.0
If we take 160 away from 197, we end up with 37.
Fetch the next digit (7) from the dividend, attach it to 37 and continue: 377 / 40

Moving on to step 6:
When dividing 377 by 40, we get 9 with a remainder of 17.
The next digit of our result is 9. 
Result so far: 7949.0
Subtracting 360 from 377 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
If we divide 170 by 40, we get 4 and a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 7949.4
If we subtract 160 from 170, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 7949.42
Subtract 80 from 100 to 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 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7949.425
Subtracting 200 from 200 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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7949.425
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 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7949.425
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.

In conclusion, the division gives 7949.425 with a balance of 0.0.