356778 divided by 40 
Our goal is to divide 356778 by 40.

Let's proceed to step 1:
40 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Let's proceed to step 2:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Append the next digit (6) from the dividend to 35 and continue with: 356 / 40

Step 3:
40 can be fit into 356 8 times, resulting in a remainder of 36.
The next digit of our result is 8. 
Result so far: 8.0
If we subtract 320 from 356, we get 36.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 40

Advancing to step 4:
When dividing 367 by 40, we get 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 89.0
Subtracting 360 from 367 leaves us with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 40

On to step 5:
77 divided by 40 is 1 with a remainder of 37.
The number 1 becomes the next digit in our result. 
Result so far: 891.0
Deduct 40 from 77 and we're left with 37.
Bring next digit (8) of the dividend behind the 37 and repeat the process: 378 / 40

Step 6:
40 can be fit into 378 9 times, resulting in a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 8919.0
Subtracting 360 from 378 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
40 goes into 180 4 times with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 8919.4
If we take 160 away from 180, 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.

Advancing to step 8:
40 goes into 200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 8919.45
Deduct 200 from 200 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.

On to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8919.45
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 10:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8919.45
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.

In conclusion, the division gives 8919.45 with a balance of 0.0.