We divide 347499 by 40
Our goal is to divide 347499 by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 40

Let's proceed to step 2:
40 can be fit into 34 0 times, resulting in a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 34 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 40

Advancing to step 3:
The number 40 fits into 347 8 times, leaving a remainder of 27.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 27 after subtracting 320 from 347.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 40

Let's proceed to step 4:
274 divided by 40 is 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 86.0
The remainder is 34 after subtracting 240 from 274.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 40

Step 5:
40 goes into 349 8 times with a remainder of 29.
The next digit of our result is 8. 
Result so far: 868.0
If we take 320 away from 349, we end up with 29.
Take the next digit (9) from the dividend and append it to 29, then repeat: 299 / 40

Going ahead to step 6:
The number 40 fits into 299 7 times, leaving a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 8687.0
If we subtract 280 from 299, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
190 divided by 40 is 4 with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 8687.4
Subtracting 160 from 190 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.

On to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 8687.47
Deduct 280 from 300 and we're left 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.

Going ahead to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8687.475
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.

Moving on to step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8687.475
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.

Going ahead to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8687.475
If we take 0 away from 0, we end up 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.

After the division, we end up with 8687.475 and a remainder of 0.0.