394431 ÷ 40 
We want to figure out the number of times 394431 can be divided by 40.

Advancing to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Moving on to step 2:
When dividing 39 by 40, we get 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Include the next digit (4) from the dividend after 39, then repeat: 394 / 40

Going ahead to step 3:
394 divided by 40 is 9 with a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 360 from 394 leaves us with 34.
Take the next digit (4) from the dividend and append it to 34, then repeat: 344 / 40

Going ahead to step 4:
40 can be fit into 344 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 98.0
If we subtract 320 from 344, we get 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 40

On to step 5:
40 goes into 243 6 times with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 986.0
Subtract 240 from 243 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Step 6:
When dividing 31 by 40, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 9860.0
Subtracting 0 from 31 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
The number 40 fits into 310 7 times, leaving a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 9860.7
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 9860.77
Subtract 280 from 300 to 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.

The quotient of the division is 9860.77, and the remainder is 0.02.