360023 ÷ 40 
We want to figure out the number of times 360023 can be divided by 40.

On to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 40

On to step 2:
36 divided by 40 is 0 with a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 36 leaves us with 36.
Grab the next digit (0) from the dividend, add it to 36, then carry on: 360 / 40

Let's proceed to step 3:
40 goes into 360 9 times with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 360 from 360 and we're left with 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 40

Moving on to step 4:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 90.0
If we take 0 away from 0, we end up with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 40

Let's proceed to step 5:
When dividing 2 by 40, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 900.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 40

Advancing to step 6:
When dividing 23 by 40, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 9000.0
The remainder is 23 after subtracting 0 from 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 40 fits into 230 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 9000.5
Subtract 200 from 230 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 9000.57
If we subtract 280 from 300, 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 9000.575
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.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9000.575
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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9000.575
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 9000.575 with a balance of 0.0.