397681 ÷ 40 
Let's see how many times 40 fits into 397681.

Step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 40

Advancing to step 2:
39 divided by 40 is 0 with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 40

On to step 3:
40 goes into 397 9 times with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtract 360 from 397 to get 37.
Bring next digit (6) of the dividend behind the 37 and repeat the process: 376 / 40

Let's proceed to step 4:
376 divided by 40 is 9 with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 99.0
Subtract 360 from 376 to get 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 40

Let's proceed to step 5:
40 can be fit into 168 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 994.0
Deduct 160 from 168 and we're left with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 40

Going ahead to step 6:
40 goes into 81 2 times with a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 9942.0
Subtract 80 from 81 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
40 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 9942.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
40 goes into 100 2 times with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 9942.02
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9942.025
If we take 200 away from 200, 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.

Going ahead to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9942.025
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.

Advancing to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 9942.025
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.

Our division results in 9942.025 with a remaining 0.0.