We're dividing 324714 by 40 
We want to figure out the number of times 324714 can be divided by 40.

Going ahead to step 1:
40 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Let's proceed to step 2:
32 divided by 40 is 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 40

Moving on to step 3:
The number 40 fits into 324 8 times, leaving a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 320 away from 324, we end up with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 40

Moving on to step 4:
47 divided by 40 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 81.0
If we subtract 40 from 47, we get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 40

Let's proceed to step 5:
40 can be fit into 71 1 times, resulting in a remainder of 31.
The next digit of our result is 1. 
Result so far: 811.0
Subtracting 40 from 71 leaves us with 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

Moving on to step 6:
When dividing 314 by 40, we get 7 with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 8117.0
The remainder is 34 after subtracting 280 from 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
40 can be fit into 340 8 times, resulting in a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 8117.8
The remainder is 20 after subtracting 320 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 8117.85
Subtract 200 from 200 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.

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: 8117.85
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.

Advancing to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 8117.85
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.

The quotient of the division is 8117.85, and the remainder is 0.0.