We divide 316178 by 40
We want to divide 316178 by 40.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Going ahead to step 2:
31 divided by 40 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 40

Advancing to step 3:
316 divided by 40 is 7 with a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 280 from 316 leaves us with 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 40

Let's proceed to step 4:
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: 79.0
Subtract 360 from 361 to get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 40

Let's proceed to step 5:
When dividing 17 by 40, we get 0 with a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 790.0
Subtracting 0 from 17 leaves us with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 40

Moving on to step 6:
40 goes into 178 4 times with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 7904.0
The remainder is 18 after subtracting 160 from 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
40 goes into 180 4 times with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 7904.4
Subtracting 160 from 180 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.

Going ahead to step 8:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 7904.45
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.

Advancing to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7904.45
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7904.45
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.

The final result is 7904.45 with a remainder of 0.0.