We divide 352265 by 40
We want to figure out the number of times 352265 can be divided by 40.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 40

Advancing to step 2:
40 goes into 35 0 times with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Take the next digit (2) from the dividend and append it to 35, then repeat: 352 / 40

Step 3:
When dividing 352 by 40, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 320 away from 352, we end up with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 40

Let's proceed to step 4:
When dividing 322 by 40, we get 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 88.0
Subtract 320 from 322 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 40

On to step 5:
The number 40 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 880.0
Subtract 0 from 26 to get 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 40

Step 6:
40 can be fit into 265 6 times, resulting in a remainder of 25.
Put 6 as the next digit of the answer. 
Result so far: 8806.0
If we take 240 away from 265, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
40 can be fit into 250 6 times, resulting in a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 8806.6
The remainder is 10 after subtracting 240 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 8806.62
If we subtract 80 from 100, 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.

Let's proceed to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 8806.625
Deduct 200 from 200 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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8806.625
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.

Moving on to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8806.625
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.

The final outcome is 8806.625, with a leftover of 0.0.