We look at the division of 364089 by 40 
We want to figure out the number of times 364089 can be divided by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 40

Advancing to step 2:
The number 40 fits into 36 0 times, leaving a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 36, we end up with 36.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 40

On to step 3:
364 divided by 40 is 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtract 360 from 364 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 40

Step 4:
If we divide 40 by 40, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 91.0
Deduct 40 from 40 and we're left with 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 40

Let's proceed to step 5:
When dividing 8 by 40, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 910.0
If we take 0 away from 8, we end up with 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 40

Let's proceed to step 6:
40 goes into 89 2 times with a remainder of 9.
The next digit of our result is 2. 
Result so far: 9102.0
If we subtract 80 from 89, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
40 can be fit into 90 2 times, resulting in a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 9102.2
Subtract 80 from 90 to get 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:
40 goes into 100 2 times with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 9102.22
Subtracting 80 from 100 leaves us 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.

After the division, we end up with 9102.22 and a remainder of 0.02.