We're dividing 34712 by 40 
We're looking to find how many times 40 goes into 34712.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 40

Advancing to step 2:
40 can be fit into 34 0 times, resulting in a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 34 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Advancing to step 3:
347 divided by 40 is 8 with a remainder of 27.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 320 from 347 leaves us with 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 40

Moving on to step 4:
The number 40 fits into 271 6 times, leaving a remainder of 31.
The next digit of our result is 6. 
Result so far: 86.0
If we subtract 240 from 271, we get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 40

Step 5:
40 can be fit into 312 7 times, resulting in a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 867.0
Deduct 280 from 312 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 6:
40 goes into 320 8 times with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 867.8
If we subtract 320 from 320, 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 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 867.8
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.

Advancing to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 867.8
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.

Our division results in 867.8 with a remaining 0.0.