We divide 315723 by 40
We want to divide 315723 by 40.

Moving on to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 40

Advancing to step 2:
If we divide 31 by 40, we get 0 and a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (5) from the dividend to 31 and continue with: 315 / 40

Advancing to step 3:
When dividing 315 by 40, we get 7 with a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 280 from 315 to get 35.
Append the next digit (7) from the dividend to 35 and continue with: 357 / 40

Let's proceed to step 4:
40 goes into 357 8 times with a remainder of 37.
Use 8 as the next digit of our solution. 
Result so far: 78.0
The remainder is 37 after subtracting 320 from 357.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 40

Advancing to step 5:
If we divide 372 by 40, we get 9 and a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 789.0
Subtract 360 from 372 to get 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 40

Let's proceed to step 6:
40 can be fit into 123 3 times, resulting in a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 7893.0
If we subtract 120 from 123, we 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.

Going ahead to step 7:
If we divide 30 by 40, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 7893.0
Subtract 0 from 30 to get 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:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 7893.07
Deduct 280 from 300 and we're left 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.

Let's proceed to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7893.075
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.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7893.075
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:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7893.075
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.

Our division results in 7893.075 with a remaining 0.0.