310071 divided by 40 
We want to figure out the number of times 310071 can be divided by 40.

Step 1:
40 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Moving on to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 40

Advancing to step 3:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 280 from 310, we get 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 40

Going ahead to step 4:
When dividing 300 by 40, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 77.0
Deduct 280 from 300 and we're left with 20.
Include the next digit (7) from the dividend after 20, then repeat: 207 / 40

Advancing to step 5:
40 goes into 207 5 times with a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 775.0
If we take 200 away from 207, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 40

Step 6:
The number 40 fits into 71 1 times, leaving a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 7751.0
If we take 40 away from 71, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 7751.7
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.

Going ahead to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 7751.77
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.

In conclusion, the division gives 7751.77 with a balance of 0.02.