Let's divide 307471 by 40
We're looking to find how many times 40 goes into 307471.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 40

On to step 2:
40 can be fit into 30 0 times, resulting in a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Append the next digit (7) from the dividend to 30 and continue with: 307 / 40

Moving on to step 3:
When dividing 307 by 40, we get 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 27 after subtracting 280 from 307.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Let's proceed to step 4:
274 divided by 40 is 6 with a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 76.0
If we take 240 away from 274, we end up with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Step 5:
The number 40 fits into 347 8 times, leaving a remainder of 27.
Record the quotient 8 as the next digit in the result. 
Result so far: 768.0
If we subtract 320 from 347, we get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 40

Advancing to step 6:
40 can be fit into 271 6 times, resulting in a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 7686.0
The remainder is 31 after subtracting 240 from 271.
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:
40 can be fit into 310 7 times, resulting in a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 7686.7
Subtract 280 from 310 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.

Step 8:
40 goes into 300 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 7686.77
If we take 280 away from 300, we end up 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.

Our division results in 7686.77 with a remaining 0.02.