We divide 356443 by 40
We want to divide 356443 by 40.

Let's proceed to step 1:
3 divided by 40 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

On to step 2:
If we divide 35 by 40, we get 0 and a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Grab the next digit (6) from the dividend, add it to 35, then carry on: 356 / 40

Let's proceed to step 3:
The number 40 fits into 356 8 times, leaving a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 36 after subtracting 320 from 356.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 40

Advancing to step 4:
40 can be fit into 364 9 times, resulting in a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Deduct 360 from 364 and we're left with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 40

On to step 5:
44 divided by 40 is 1 with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 891.0
If we take 40 away from 44, we end up with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 40

Let's proceed to step 6:
40 goes into 43 1 times with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 8911.0
The remainder is 3 after subtracting 40 from 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
40 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 8911.0
Subtracting 0 from 30 leaves us 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.

Moving on to step 8:
300 divided by 40 is 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 8911.07
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 8911.075
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.

Going ahead to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8911.075
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.

Going ahead to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8911.075
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.

The final result is 8911.075 with a remainder of 0.0.