Let's divide 375961 by 40
We want to divide 375961 by 40.

Going ahead to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (7) from the dividend and append it to 3, then repeat: 37 / 40

Moving on to step 2:
40 goes into 37 0 times with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 37 and we're left with 37.
Fetch the next digit (5) from the dividend, attach it to 37 and continue: 375 / 40

Advancing to step 3:
40 goes into 375 9 times with a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 360 from 375 to get 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 40

Moving on to step 4:
40 can be fit into 159 3 times, resulting in a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 93.0
If we subtract 120 from 159, we get 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 40

Let's proceed to step 5:
40 goes into 396 9 times with a remainder of 36.
Put 9 as the next digit of the answer. 
Result so far: 939.0
If we take 360 away from 396, we end up with 36.
Fetch the next digit (1) from the dividend, attach it to 36 and continue: 361 / 40

Going ahead to step 6:
When dividing 361 by 40, we get 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 9399.0
Deduct 360 from 361 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
When dividing 10 by 40, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 9399.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On 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: 9399.02
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.

Moving on to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 9399.025
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.

Let's proceed to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9399.025
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.

Going ahead to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9399.025
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.

The final result is 9399.025 with a remainder of 0.0.