283123 ÷ 40 
We're looking to find how many times 40 goes into 283123.

Advancing to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 40

On to step 2:
40 goes into 28 0 times with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 40

Let's proceed to step 3:
The number 40 fits into 283 7 times, leaving a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 280 away from 283, we end up with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 40

Moving on to step 4:
The number 40 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Subtracting 0 from 31 leaves us with 31.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 40

Let's proceed to step 5:
40 goes into 312 7 times with a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 707.0
Subtracting 280 from 312 leaves us with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 40

Going ahead to step 6:
40 goes into 323 8 times with a remainder of 3.
The next digit of our result is 8. 
Result so far: 7078.0
Subtract 320 from 323 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
40 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 7078.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
300 divided by 40 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 7078.07
Subtract 280 from 300 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.

Let's proceed to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 7078.075
If we subtract 200 from 200, 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.

On to step 10:
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: 7078.075
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.

Moving on to step 11:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7078.075
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.

After the division, we end up with 7078.075 and a remainder of 0.0.