Let's divide 373613 by 40
Our goal is to divide 373613 by 40.

Going ahead to step 1:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

Let's proceed to step 2:
If we divide 37 by 40, we get 0 and a remainder of 37.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 40

Advancing to step 3:
If we divide 373 by 40, we get 9 and a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 360 from 373 leaves us with 13.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 40

Advancing to step 4:
The number 40 fits into 136 3 times, leaving a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
Deduct 120 from 136 and we're left with 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 40

Moving on to step 5:
40 can be fit into 161 4 times, resulting in a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 934.0
If we subtract 160 from 161, we get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

Step 6:
13 divided by 40 is 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 9340.0
Subtracting 0 from 13 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
If we divide 130 by 40, we get 3 and a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 9340.3
Subtract 120 from 130 to 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.

Advancing to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 9340.32
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.

Let's proceed to step 9:
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: 9340.325
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9340.325
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.

Going ahead to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9340.325
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.

The final result is 9340.325 with a remainder of 0.0.