We divide 306362 by 40
Let's see how many times 40 fits into 306362.

Let's proceed 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
If we subtract 0 from 3, we get 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 40

On to step 2:
30 divided by 40 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Bring next digit (6) of the dividend behind the 30 and repeat the process: 306 / 40

Step 3:
When dividing 306 by 40, we get 7 with a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 280 away from 306, we end up with 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 40

Let's proceed to step 4:
When dividing 263 by 40, we get 6 with a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 76.0
If we subtract 240 from 263, we get 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 40

On to step 5:
40 goes into 236 5 times with a remainder of 36.
The next digit of our result is 5. 
Result so far: 765.0
Subtract 200 from 236 to get 36.
Append the next digit (2) from the dividend to 36 and continue with: 362 / 40

On to step 6:
The number 40 fits into 362 9 times, leaving a remainder of 2.
The next digit of our result is 9. 
Result so far: 7659.0
Deduct 360 from 362 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
20 divided by 40 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 7659.0
Subtracting 0 from 20 leaves us 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.

On to step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7659.05
Deduct 200 from 200 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.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7659.05
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.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7659.05
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.

The final result is 7659.05 with a remainder of 0.0.