We divide 294435 by 40
We're looking to find how many times 40 goes into 294435.

On to step 1:
40 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 40

Going ahead to step 2:
When dividing 29 by 40, we get 0 with a remainder of 29.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 29 to get 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 40

Advancing to step 3:
40 goes into 294 7 times with a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 294 leaves us with 14.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 40

Advancing to step 4:
When dividing 144 by 40, we get 3 with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
The remainder is 24 after subtracting 120 from 144.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 40

Step 5:
The number 40 fits into 243 6 times, leaving a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 736.0
If we subtract 240 from 243, we get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 40

On to step 6:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 7360.0
The remainder is 35 after subtracting 0 from 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
If we divide 350 by 40, we get 8 and a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 7360.8
Subtract 320 from 350 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
300 divided by 40 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 7360.87
If we subtract 280 from 300, we 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.

Going ahead to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 7360.875
Subtract 200 from 200 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 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7360.875
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7360.875
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.

The final result is 7360.875 with a remainder of 0.0.