We look at the division of 320800 by 40 
Let's see how many times 40 fits into 320800.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

Let's proceed to step 2:
40 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 40

On to step 3:
40 goes into 320 8 times with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 320 from 320 leaves us with 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 40

Advancing to step 4:
If we divide 8 by 40, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 80.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 40

Going ahead to step 5:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 802.0
Subtracting 80 from 80 leaves us with 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 40

Let's proceed to step 6:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8020.0
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.

On to step 7:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8020.0
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.

Step 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8020.0
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.

In conclusion, the division gives 8020.0 with a balance of 0.0.