We look at the division of 358061 by 40 
We're looking to find how many times 40 goes into 358061.

Moving on to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Going ahead to step 2:
40 can be fit into 35 0 times, resulting in a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 40

Let's proceed to step 3:
40 goes into 358 8 times with a remainder of 38.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 320 from 358 leaves us with 38.
Fetch the next digit (0) from the dividend, attach it to 38 and continue: 380 / 40

Let's proceed to step 4:
380 divided by 40 is 9 with a remainder of 20.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Subtract 360 from 380 to get 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 40

Moving on to step 5:
206 divided by 40 is 5 with a remainder of 6.
Put 5 as the next digit of the answer. 
Result so far: 895.0
Subtract 200 from 206 to get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 40

Advancing to step 6:
61 divided by 40 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 8951.0
Subtracting 40 from 61 leaves us 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.

Going ahead to step 7:
If we divide 210 by 40, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 8951.5
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.

Moving on to step 8:
100 divided by 40 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 8951.52
If we subtract 80 from 100, we get 20.
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:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 8951.525
Subtract 200 from 200 to 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.

Advancing to step 10:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 8951.525
Subtract 0 from 0 to 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 11:
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: 8951.525
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.

The final result is 8951.525 with a remainder of 0.0.