1532 ÷ 40 
We're looking to find how many times 40 goes into 1532.

On to step 1:
40 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (5) from the dividend and append it to 1, then repeat: 15 / 40

Going ahead to step 2:
40 goes into 15 0 times with a remainder of 15.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 15 to get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 40

Going ahead to step 3:
The number 40 fits into 153 3 times, leaving a remainder of 33.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 120 from 153, we get 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 40

On to step 4:
If we divide 332 by 40, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 38.0
Subtract 320 from 332 to get 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 5:
40 goes into 120 3 times with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 38.3
Deduct 120 from 120 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.

Going ahead to step 6:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 38.3
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 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 38.3
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.

After the division, we end up with 38.3 and a remainder of 0.0.