We divide 374039 by 40
Let's see how many times 40 fits into 374039.

Step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 40

On to step 2:
The number 40 fits into 37 0 times, leaving a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 37 leaves us with 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 40

On to step 3:
The number 40 fits into 374 9 times, leaving a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 360 from 374, we get 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 40

Moving on to step 4:
If we divide 140 by 40, we get 3 and a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
The remainder is 20 after subtracting 120 from 140.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 40

Going ahead to step 5:
40 can be fit into 203 5 times, resulting in a remainder of 3.
Write down 5 as next digit of the result. 
Result so far: 935.0
Subtract 200 from 203 to get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 40

Advancing to step 6:
The number 40 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 9350.0
Subtracting 0 from 39 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
390 divided by 40 is 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 9350.9
Subtract 360 from 390 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.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 9350.97
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.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9350.975
The remainder is 0 after subtracting 200 from 200.
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:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9350.975
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9350.975
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.

The final result is 9350.975 with a remainder of 0.0.