316174 ÷ 40 
We're looking to find how many times 40 goes into 316174.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 40

Advancing to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 40

Moving on to step 3:
316 divided by 40 is 7 with a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 316 leaves us with 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 40

Let's proceed to step 4:
The number 40 fits into 361 9 times, leaving a remainder of 1.
The next digit of our result is 9. 
Result so far: 79.0
If we take 360 away from 361, we end up with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

On to step 5:
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: 790.0
If we take 0 away from 17, we end up with 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 40

Going ahead to step 6:
The number 40 fits into 174 4 times, leaving a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 7904.0
Deduct 160 from 174 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 7904.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on 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: 7904.35
Subtracting 200 from 200 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.

Going ahead to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 7904.35
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.

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: 7904.35
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.

Our division results in 7904.35 with a remaining 0.0.