We divide 349532 by 40
Our goal is to divide 349532 by 40.

Going ahead to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 40

Step 2:
40 goes into 34 0 times with a remainder of 34.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 34 to get 34.
Grab the next digit (9) from the dividend, add it to 34, then carry on: 349 / 40

Moving on to step 3:
If we divide 349 by 40, we get 8 and a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 320 away from 349, we end up with 29.
Fetch the next digit (5) from the dividend, attach it to 29 and continue: 295 / 40

On to step 4:
40 goes into 295 7 times with a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
If we subtract 280 from 295, we get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 40

Step 5:
153 divided by 40 is 3 with a remainder of 33.
The next digit of our result is 3. 
Result so far: 873.0
Subtract 120 from 153 to get 33.
Bring next digit (2) of the dividend behind the 33 and repeat the process: 332 / 40

Moving on to step 6:
The number 40 fits into 332 8 times, leaving a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 8738.0
The remainder is 12 after subtracting 320 from 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
If we divide 120 by 40, we get 3 and a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 8738.3
If we take 120 away from 120, 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.

Let's proceed to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8738.3
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.

On to step 9:
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: 8738.3
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 quotient of the division is 8738.3, and the remainder is 0.0.