We look at the division of 353987 by 40 
We want to divide 353987 by 40.

On to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

Advancing to step 2:
If we divide 35 by 40, we get 0 and a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 40

Going ahead to step 3:
The number 40 fits into 353 8 times, leaving a remainder of 33.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 320 away from 353, we end up with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 40

Step 4:
339 divided by 40 is 8 with a remainder of 19.
Use 8 as the next digit of our solution. 
Result so far: 88.0
Deduct 320 from 339 and we're left with 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 40

Moving on to step 5:
When dividing 198 by 40, we get 4 with a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 884.0
If we subtract 160 from 198, we get 38.
Take the next digit (7) from the dividend and append it to 38, then repeat: 387 / 40

Advancing to step 6:
40 goes into 387 9 times with a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 8849.0
Subtract 360 from 387 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
The next digit of our result is 6. 
Result so far: 8849.6
If we take 240 away from 270, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 8849.67
Deduct 280 from 300 and we're left 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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8849.675
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:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8849.675
Subtracting 0 from 0 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.

Moving on to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8849.675
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.

Our division results in 8849.675 with a remaining 0.0.