Let's divide 328812 by 40
We want to divide 328812 by 40.

Going ahead to step 1:
3 divided by 40 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 40

Let's proceed to step 2:
The number 40 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 40

Moving on to step 3:
40 can be fit into 328 8 times, resulting in a remainder of 8.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 320 from 328 to get 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Moving on to step 4:
The number 40 fits into 88 2 times, leaving a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
Subtracting 80 from 88 leaves us with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 40

Moving on to step 5:
81 divided by 40 is 2 with a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 822.0
The remainder is 1 after subtracting 80 from 81.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 40

Let's proceed to step 6:
12 divided by 40 is 0 with a remainder of 12.
Write down 0 as next digit of the result. 
Result so far: 8220.0
The remainder is 12 after subtracting 0 from 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
40 goes into 120 3 times with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 8220.3
If we subtract 120 from 120, 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 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8220.3
Subtracting 0 from 0 leaves us 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 9:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8220.3
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.

The final result is 8220.3 with a remainder of 0.0.