We look at the division of 283981 by 40 
Our goal is to divide 283981 by 40.

Step 1:
If we divide 2 by 40, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

Moving on to step 2:
If we divide 28 by 40, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 28, we end up with 28.
Bring next digit (3) of the dividend behind the 28 and repeat the process: 283 / 40

Let's proceed to step 3:
283 divided by 40 is 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 280 from 283 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Let's proceed to step 4:
40 can be fit into 39 0 times, resulting in a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 70.0
If we subtract 0 from 39, we get 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 40

Going ahead to step 5:
40 can be fit into 398 9 times, resulting in a remainder of 38.
The number 9 becomes the next digit in our result. 
Result so far: 709.0
Deduct 360 from 398 and we're left with 38.
Fetch the next digit (1) from the dividend, attach it to 38 and continue: 381 / 40

Step 6:
381 divided by 40 is 9 with a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 7099.0
If we subtract 360 from 381, we get 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:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 7099.5
Deduct 200 from 210 and we're left with 10.
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:
When dividing 100 by 40, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 7099.52
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.

Let's proceed to step 9:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7099.525
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.

Going ahead to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7099.525
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.

Going ahead to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7099.525
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.

In conclusion, the division gives 7099.525 with a balance of 0.0.