We divide 1309 by 40
We want to figure out the number of times 1309 can be divided by 40.

On to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 40

On to step 2:
40 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 40

Advancing to step 3:
40 goes into 130 3 times with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 120 away from 130, we end up with 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 40

Moving on to step 4:
40 can be fit into 109 2 times, resulting in a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 32.0
If we subtract 80 from 109, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 5:
40 can be fit into 290 7 times, resulting in a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 32.7
Subtract 280 from 290 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.

Advancing to step 6:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 32.72
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.

Let's proceed to step 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 32.725
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.

Moving on to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 32.725
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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 32.725
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.

In conclusion, the division gives 32.725 with a balance of 0.0.