Let's divide 40788139 by 318
We want to figure out the number of times 40788139 can be divided by 318.

Going ahead to step 1:
318 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 318

Moving on to step 2:
If we divide 40 by 318, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 318

Advancing to step 3:
When dividing 407 by 318, we get 1 with a remainder of 89.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 89 after subtracting 318 from 407.
Take the next digit (8) from the dividend and append it to 89, then repeat: 898 / 318

Step 4:
898 divided by 318 is 2 with a remainder of 262.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we take 636 away from 898, we end up with 262.
Take the next digit (8) from the dividend and append it to 262, then repeat: 2628 / 318

Advancing to step 5:
The number 318 fits into 2628 8 times, leaving a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 128.0
Subtract 2544 from 2628 to get 84.
Grab the next digit (1) from the dividend, add it to 84, then carry on: 841 / 318

Advancing to step 6:
841 divided by 318 is 2 with a remainder of 205.
Record the quotient 2 as the next digit in the result. 
Result so far: 1282.0
Deduct 636 from 841 and we're left with 205.
Grab the next digit (3) from the dividend, add it to 205, then carry on: 2053 / 318

Going ahead to step 7:
The number 318 fits into 2053 6 times, leaving a remainder of 145.
Put 6 as the next digit of the answer. 
Result so far: 12826.0
If we subtract 1908 from 2053, we get 145.
Bring next digit (9) of the dividend behind the 145 and repeat the process: 1459 / 318

Going ahead to step 8:
318 can be fit into 1459 4 times, resulting in a remainder of 187.
The number 4 becomes the next digit in our result. 
Result so far: 128264.0
If we subtract 1272 from 1459, we get 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Advancing to step 9:
1870 divided by 318 is 5 with a remainder of 280.
Put 5 as the next digit of the answer. 
Result so far: 128264.5
Deduct 1590 from 1870 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 10:
If we divide 2800 by 318, we get 8 and a remainder of 256.
Use 8 as the next digit of our solution. 
Result so far: 128264.58
Deduct 2544 from 2800 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Step 11:
When dividing 2560 by 318, we get 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 128264.588
Deduct 2544 from 2560 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 128264.588, and the remainder is 0.0016.