Let's divide 350667 by 40
We want to figure out the number of times 350667 can be divided by 40.

Advancing to step 1:
40 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Step 2:
40 goes into 35 0 times with a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Grab the next digit (0) from the dividend, add it to 35, then carry on: 350 / 40

On to step 3:
40 goes into 350 8 times with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 320 from 350 and we're left with 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 40

Let's proceed to step 4:
40 can be fit into 306 7 times, resulting in a remainder of 26.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
Deduct 280 from 306 and we're left with 26.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 40

Advancing to step 5:
The number 40 fits into 266 6 times, leaving a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 876.0
If we take 240 away from 266, we end up with 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 40

Let's proceed to step 6:
40 can be fit into 267 6 times, resulting in a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 8766.0
If we subtract 240 from 267, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
40 can be fit into 270 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 8766.6
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.

Moving on to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 8766.67
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8766.675
If we subtract 200 from 200, 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.

Moving on to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8766.675
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.

Moving on to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8766.675
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.

Our division results in 8766.675 with a remaining 0.0.