288054 ÷ 40 
We want to divide 288054 by 40.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Step 2:
When dividing 28 by 40, we get 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Take the next digit (8) from the dividend and append it to 28, then repeat: 288 / 40

Moving on to step 3:
40 can be fit into 288 7 times, resulting in a remainder of 8.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 8 after subtracting 280 from 288.
Grab the next digit (0) from the dividend, add it to 8, then carry on: 80 / 40

Moving on to step 4:
When dividing 80 by 40, we get 2 with a remainder of 0.
The next digit of our result is 2. 
Result so far: 72.0
If we take 80 away from 80, we end up with 0.
Append the next digit (5) from the dividend to 0 and continue with: 5 / 40

Moving on to step 5:
If we divide 5 by 40, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 720.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 40

Step 6:
40 goes into 54 1 times with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 7201.0
If we subtract 40 from 54, we get 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 goes into 140 3 times with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 7201.3
Subtracting 120 from 140 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.

On 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: 7201.35
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.

Advancing to step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7201.35
If we subtract 0 from 0, 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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7201.35
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.

After the division, we end up with 7201.35 and a remainder of 0.0.