We look at the division of 328173 by 40 
We want to divide 328173 by 40.

Let's proceed to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 40

Going ahead to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 40

Let's proceed to step 3:
The number 40 fits into 328 8 times, leaving a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 320 from 328 to get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

On to step 4:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The next digit of our result is 2. 
Result so far: 82.0
Subtract 80 from 81 to get 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

Step 5:
40 can be fit into 17 0 times, resulting in a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 820.0
Deduct 0 from 17 and we're left with 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 40

Moving on to step 6:
40 can be fit into 173 4 times, resulting in a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 8204.0
The remainder is 13 after subtracting 160 from 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 8204.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 8204.32
If we take 80 away from 100, we end up 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.

Moving on to step 9:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 8204.325
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8204.325
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.

Advancing to step 11:
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: 8204.325
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 8204.325 and a remainder of 0.0.