We look at the division of 38181426 by 940 
Let's see how many times 940 fits into 38181426.

On to step 1:
If we divide 3 by 940, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 940

On to step 2:
The number 940 fits into 38 0 times, leaving a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 940

Advancing to step 3:
The number 940 fits into 381 0 times, leaving a remainder of 381.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 381 and we're left with 381.
Take the next digit (8) from the dividend and append it to 381, then repeat: 3818 / 940

Advancing to step 4:
3818 divided by 940 is 4 with a remainder of 58.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3760 away from 3818, we end up with 58.
Fetch the next digit (1) from the dividend, attach it to 58 and continue: 581 / 940

Going ahead to step 5:
The number 940 fits into 581 0 times, leaving a remainder of 581.
The next digit of our result is 0. 
Result so far: 40.0
Deduct 0 from 581 and we're left with 581.
Grab the next digit (4) from the dividend, add it to 581, then carry on: 5814 / 940

Advancing to step 6:
When dividing 5814 by 940, we get 6 with a remainder of 174.
The next digit of our result is 6. 
Result so far: 406.0
If we take 5640 away from 5814, we end up with 174.
Grab the next digit (2) from the dividend, add it to 174, then carry on: 1742 / 940

Step 7:
940 can be fit into 1742 1 times, resulting in a remainder of 802.
Use 1 as the next digit of our solution. 
Result so far: 4061.0
Subtract 940 from 1742 to get 802.
Fetch the next digit (6) from the dividend, attach it to 802 and continue: 8026 / 940

Step 8:
The number 940 fits into 8026 8 times, leaving a remainder of 506.
The next digit of our result is 8. 
Result so far: 40618.0
If we take 7520 away from 8026, we end up with 506.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Advancing to step 9:
When dividing 5060 by 940, we get 5 with a remainder of 360.
The next digit of our result is 5. 
Result so far: 40618.5
Deduct 4700 from 5060 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 10:
If we divide 3600 by 940, we get 3 and a remainder of 780.
The next digit of our result is 3. 
Result so far: 40618.53
Deduct 2820 from 3600 and we're left with 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Going ahead to step 11:
940 goes into 7800 8 times with a remainder of 280.
Put 8 as the next digit of the answer. 
Result so far: 40618.538
Subtract 7520 from 7800 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 12:
940 goes into 2800 2 times with a remainder of 920.
Record the quotient 2 as the next digit in the result. 
Result so far: 40618.5382
Subtract 1880 from 2800 to get 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

On to step 13:
940 goes into 9200 9 times with a remainder of 740.
Use 9 as the next digit of our solution. 
Result so far: 40618.53829
If we subtract 8460 from 9200, we get 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Going ahead to step 14:
The number 940 fits into 7400 7 times, leaving a remainder of 820.
The number 7 becomes the next digit in our result. 
Result so far: 40618.538297
The remainder is 820 after subtracting 6580 from 7400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Going ahead to step 15:
940 can be fit into 8200 8 times, resulting in a remainder of 680.
Record the quotient 8 as the next digit in the result. 
Result so far: 40618.5382978
If we take 7520 away from 8200, we end up with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Going ahead to step 16:
6800 divided by 940 is 7 with a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 40618.53829787
Subtracting 6580 from 6800 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

The final outcome is 40618.53829787, with a leftover of 2.2e-07.