We divide 35190 by 40
We're looking to find how many times 40 goes into 35190.

Let's proceed 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
If we subtract 0 from 3, we get 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 40

Let's proceed to step 2:
The number 40 fits into 35 0 times, leaving a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Take the next digit (1) from the dividend and append it to 35, then repeat: 351 / 40

Going ahead to step 3:
40 goes into 351 8 times with a remainder of 31.
The next digit of our result is 8. 
Result so far: 8.0
If we subtract 320 from 351, we get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 40

Going ahead to step 4:
If we divide 319 by 40, we get 7 and a remainder of 39.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
If we take 280 away from 319, we end up with 39.
Include the next digit (0) from the dividend after 39, then repeat: 390 / 40

On to step 5:
If we divide 390 by 40, we get 9 and a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 879.0
If we take 360 away from 390, we end up 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.

Advancing to step 6:
When dividing 300 by 40, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 879.7
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.

On to step 7:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 879.75
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.

Moving on to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 879.75
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.

Moving on to step 9:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 879.75
Subtracting 0 from 0 leaves us 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 879.75 and a remainder of 0.0.