Let's divide 322351 by 40
We want to figure out the number of times 322351 can be divided by 40.

Let's proceed to step 1:
If we divide 3 by 40, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 40

Moving on to step 2:
40 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (2) from the dividend and append it to 32, then repeat: 322 / 40

Going ahead to step 3:
If we divide 322 by 40, we get 8 and a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 320 from 322 and we're left with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 40

Step 4:
40 can be fit into 23 0 times, resulting in a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 80.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 40

Moving on to step 5:
40 can be fit into 235 5 times, resulting in a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 805.0
If we take 200 away from 235, we end up with 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Let's proceed to step 6:
The number 40 fits into 351 8 times, leaving a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 8058.0
The remainder is 31 after subtracting 320 from 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
310 divided by 40 is 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 8058.7
Subtracting 280 from 310 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.

Let's proceed to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 8058.77
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.

Our division results in 8058.77 with a remaining 0.02.