Let's divide 313707 by 40
Our goal is to divide 313707 by 40.

Advancing to step 1:
40 goes into 3 0 times 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.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 40

Advancing to step 3:
313 divided by 40 is 7 with a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 280 from 313 and we're left with 33.
Take the next digit (7) from the dividend and append it to 33, then repeat: 337 / 40

On to step 4:
The number 40 fits into 337 8 times, leaving a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Deduct 320 from 337 and we're left with 17.
Take the next digit (0) from the dividend and append it to 17, then repeat: 170 / 40

Step 5:
When dividing 170 by 40, we get 4 with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 784.0
Deduct 160 from 170 and we're left with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 40

Going ahead to step 6:
40 goes into 107 2 times with a remainder of 27.
The number 2 becomes the next digit in our result. 
Result so far: 7842.0
If we take 80 away from 107, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
When dividing 270 by 40, we get 6 with a remainder of 30.
The next digit of our result is 6. 
Result so far: 7842.6
Subtract 240 from 270 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.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 7842.67
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 7842.675
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.

On to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7842.675
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7842.675
If we take 0 away from 0, we end up 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.

The final result is 7842.675 with a remainder of 0.0.