We divide 358461 by 40
Let's see how many times 40 fits into 358461.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Moving on to step 2:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Take the next digit (8) from the dividend and append it to 35, then repeat: 358 / 40

On to step 3:
When dividing 358 by 40, we get 8 with a remainder of 38.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 38 after subtracting 320 from 358.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 40

Let's proceed to step 4:
When dividing 384 by 40, we get 9 with a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 89.0
The remainder is 24 after subtracting 360 from 384.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 40

On to step 5:
The number 40 fits into 246 6 times, leaving a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 896.0
Subtract 240 from 246 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 40

Let's proceed to step 6:
40 goes into 61 1 times with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 8961.0
If we take 40 away from 61, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
The number 40 fits into 210 5 times, leaving a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 8961.5
Deduct 200 from 210 and we're left 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.

Let's proceed to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 8961.52
Subtracting 80 from 100 leaves us 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.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8961.525
If we take 200 away from 200, 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 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8961.525
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.

Step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 8961.525
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.

The quotient of the division is 8961.525, and the remainder is 0.0.