317053 ÷ 40 
Let's see how many times 40 fits into 317053.

Advancing to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

Let's proceed to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 40

Going ahead to step 3:
The number 40 fits into 317 7 times, leaving a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 280 away from 317, we end up with 37.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 40

Advancing to step 4:
40 can be fit into 370 9 times, resulting in a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 79.0
If we take 360 away from 370, we end up with 10.
Grab the next digit (5) from the dividend, add it to 10, then carry on: 105 / 40

Moving on to step 5:
40 can be fit into 105 2 times, resulting in a remainder of 25.
Put 2 as the next digit of the answer. 
Result so far: 792.0
Subtracting 80 from 105 leaves us with 25.
Grab the next digit (3) from the dividend, add it to 25, then carry on: 253 / 40

Let's proceed to step 6:
253 divided by 40 is 6 with a remainder of 13.
The next digit of our result is 6. 
Result so far: 7926.0
The remainder is 13 after subtracting 240 from 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
40 can be fit into 130 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 7926.3
Subtract 120 from 130 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
The next digit of our result is 2. 
Result so far: 7926.32
The remainder is 20 after subtracting 80 from 100.
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 9:
40 goes into 200 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 7926.325
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.

On to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7926.325
Subtract 0 from 0 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 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7926.325
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.

The final result is 7926.325 with a remainder of 0.0.