301977 ÷ 40 
We want to divide 301977 by 40.

Going ahead to step 1:
If we divide 3 by 40, we get 0 and 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.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 40

Step 2:
40 can be fit into 30 0 times, resulting in a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Grab the next digit (1) from the dividend, add it to 30, then carry on: 301 / 40

On to step 3:
40 can be fit into 301 7 times, resulting in a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 280 from 301, we get 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 40

Step 4:
40 can be fit into 219 5 times, resulting in a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 75.0
The remainder is 19 after subtracting 200 from 219.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 40

Advancing to step 5:
When dividing 197 by 40, we get 4 with a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 754.0
Subtract 160 from 197 to get 37.
Include the next digit (7) from the dividend after 37, then repeat: 377 / 40

On to step 6:
When dividing 377 by 40, we get 9 with a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 7549.0
Deduct 360 from 377 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
The number 40 fits into 170 4 times, leaving a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 7549.4
If we take 160 away from 170, we end up with 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:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 7549.42
Subtract 80 from 100 to 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.

On to step 9:
When dividing 200 by 40, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7549.425
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7549.425
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7549.425
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.

In conclusion, the division gives 7549.425 with a balance of 0.0.