Let's divide 320596 by 40
Let's see how many times 40 fits into 320596.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 40

On to step 2:
The number 40 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 40

Let's proceed to step 3:
40 can be fit into 320 8 times, resulting in a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 320 from 320 to get 0.
Append the next digit (5) from the dividend to 0 and continue with: 5 / 40

On to step 4:
40 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 80.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 40

Moving on to step 5:
The number 40 fits into 59 1 times, leaving a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 801.0
If we take 40 away from 59, we end up with 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 40

Advancing to step 6:
40 can be fit into 196 4 times, resulting in a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 8014.0
Subtracting 160 from 196 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
When dividing 360 by 40, we get 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 8014.9
The remainder is 0 after subtracting 360 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8014.9
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.

Step 9:
40 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8014.9
The remainder is 0 after subtracting 0 from 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 8014.9 with a remainder of 0.0.