We look at the division of 351040 by 9 
Our goal is to divide 351040 by 9.

Step 1:
3 divided by 9 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 9

Let's proceed to step 2:
When dividing 35 by 9, we get 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 27 from 35 to get 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 9

Moving on to step 3:
81 divided by 9 is 9 with a remainder of 0.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 0 after subtracting 81 from 81.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 9

Moving on to step 4:
If we divide 0 by 9, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 390.0
If we subtract 0 from 0, we get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 9

Let's proceed to step 5:
When dividing 4 by 9, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 3900.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 9

Let's proceed to step 6:
9 goes into 40 4 times with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 39004.0
The remainder is 4 after subtracting 36 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
9 goes into 40 4 times with a remainder of 4.
The next digit of our result is 4. 
Result so far: 39004.4
Subtracting 36 from 40 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
If we divide 40 by 9, we get 4 and a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 39004.44
Subtract 36 from 40 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 39004.44 and a remainder of 0.004.