We look at the division of 361778 by 40 
We want to figure out the number of times 361778 can be divided by 40.

On to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

Moving on to step 2:
If we divide 36 by 40, we get 0 and a remainder of 36.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 36 leaves us with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 40

Step 3:
When dividing 361 by 40, we get 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 360 from 361 to get 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Moving on to step 4:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Deduct 0 from 17 and we're left with 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 40

Advancing to step 5:
If we divide 177 by 40, we get 4 and a remainder of 17.
The next digit of our result is 4. 
Result so far: 904.0
Subtract 160 from 177 to get 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 40

Step 6:
When dividing 178 by 40, we get 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 9044.0
If we subtract 160 from 178, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
180 divided by 40 is 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 9044.4
If we subtract 160 from 180, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 9044.45
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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9044.45
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.

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: 9044.45
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.

In conclusion, the division gives 9044.45 with a balance of 0.0.