Let's divide 358794 by 40
Our goal is to divide 358794 by 40.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 40

Step 2:
40 can be fit into 35 0 times, resulting in a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Take the next digit (8) from the dividend and append it to 35, then repeat: 358 / 40

On to step 3:
When dividing 358 by 40, we get 8 with a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 320 away from 358, we end up with 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 40

Moving on to step 4:
When dividing 387 by 40, we get 9 with a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 89.0
If we subtract 360 from 387, we get 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 40

Step 5:
If we divide 279 by 40, we get 6 and a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 896.0
Subtracting 240 from 279 leaves us with 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 40

Moving on to step 6:
When dividing 394 by 40, we get 9 with a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 8969.0
Subtracting 360 from 394 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
340 divided by 40 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 8969.8
Deduct 320 from 340 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.

Moving on to step 8:
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: 8969.85
If we take 200 away from 200, 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.

Step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 8969.85
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8969.85
The remainder is 0 after subtracting 0 from 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 8969.85 with a remainder of 0.0.