398281 ÷ 40 
Our goal is to divide 398281 by 40.

Going ahead to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Going ahead to step 2:
39 divided by 40 is 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 40

Step 3:
The number 40 fits into 398 9 times, leaving a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 38 after subtracting 360 from 398.
Grab the next digit (2) from the dividend, add it to 38, then carry on: 382 / 40

Advancing to step 4:
The number 40 fits into 382 9 times, leaving a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 99.0
If we subtract 360 from 382, we get 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 40

Step 5:
The number 40 fits into 228 5 times, leaving a remainder of 28.
Use 5 as the next digit of our solution. 
Result so far: 995.0
If we take 200 away from 228, we end up with 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 40

Going ahead to step 6:
40 can be fit into 281 7 times, resulting in a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 9957.0
Subtract 280 from 281 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
If we divide 10 by 40, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 9957.0
The remainder is 10 after subtracting 0 from 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:
When dividing 100 by 40, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 9957.02
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 9957.025
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.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9957.025
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.

Advancing to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9957.025
Deduct 0 from 0 and we're left 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.

The final result is 9957.025 with a remainder of 0.0.