Let's divide 328821 by 40
We're looking to find how many times 40 goes into 328821.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 2:
If we divide 32 by 40, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (8) of the dividend behind the 32 and repeat the process: 328 / 40

Step 3:
If we divide 328 by 40, we get 8 and a remainder of 8.
The next digit of our result is 8. 
Result so far: 8.0
If we take 320 away from 328, we end up with 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Let's proceed to step 4:
40 can be fit into 88 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 82.0
The remainder is 8 after subtracting 80 from 88.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 40

On to step 5:
When dividing 82 by 40, we get 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 822.0
If we subtract 80 from 82, we get 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 40

Step 6:
21 divided by 40 is 0 with a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 8220.0
If we take 0 away from 21, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
When dividing 210 by 40, we get 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 8220.5
The remainder is 10 after subtracting 200 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 8220.52
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.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8220.525
If we take 200 away from 200, 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 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8220.525
If we subtract 0 from 0, 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 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8220.525
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.

After the division, we end up with 8220.525 and a remainder of 0.0.