We're dividing 326328 by 40 
Let's see how many times 40 fits into 326328.

Advancing to step 1:
40 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

Advancing to step 2:
40 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

Let's proceed to step 3:
The number 40 fits into 326 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 320 from 326 and we're left with 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 40

Let's proceed to step 4:
63 divided by 40 is 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 81.0
If we subtract 40 from 63, we get 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 40

On to step 5:
If we divide 232 by 40, we get 5 and a remainder of 32.
Record the quotient 5 as the next digit in the result. 
Result so far: 815.0
The remainder is 32 after subtracting 200 from 232.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

Moving on to step 6:
The number 40 fits into 328 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 8158.0
Subtracting 320 from 328 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
40 goes into 80 2 times with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 8158.2
If we take 80 away from 80, 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 8:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8158.2
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.

Let's proceed to step 9:
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: 8158.2
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.

The final result is 8158.2 with a remainder of 0.0.