We're dividing 40406534 by 349 
We're looking to find how many times 349 goes into 40406534.

On to step 1:
If we divide 4 by 349, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 349

Advancing to step 2:
349 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 349

Step 3:
The number 349 fits into 404 1 times, leaving a remainder of 55.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 55 after subtracting 349 from 404.
Include the next digit (0) from the dividend after 55, then repeat: 550 / 349

Advancing to step 4:
349 can be fit into 550 1 times, resulting in a remainder of 201.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 349 away from 550, we end up with 201.
Include the next digit (6) from the dividend after 201, then repeat: 2016 / 349

Moving on to step 5:
349 can be fit into 2016 5 times, resulting in a remainder of 271.
Write down 5 as next digit of the result. 
Result so far: 115.0
If we take 1745 away from 2016, we end up with 271.
Grab the next digit (5) from the dividend, add it to 271, then carry on: 2715 / 349

Going ahead to step 6:
When dividing 2715 by 349, we get 7 with a remainder of 272.
Use 7 as the next digit of our solution. 
Result so far: 1157.0
The remainder is 272 after subtracting 2443 from 2715.
Take the next digit (3) from the dividend and append it to 272, then repeat: 2723 / 349

Step 7:
349 can be fit into 2723 7 times, resulting in a remainder of 280.
Use 7 as the next digit of our solution. 
Result so far: 11577.0
Subtracting 2443 from 2723 leaves us with 280.
Include the next digit (4) from the dividend after 280, then repeat: 2804 / 349

Let's proceed to step 8:
If we divide 2804 by 349, we get 8 and a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 115778.0
If we subtract 2792 from 2804, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 9:
If we divide 120 by 349, we get 0 and a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 115778.0
Subtracting 0 from 120 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 10:
349 can be fit into 1200 3 times, resulting in a remainder of 153.
The next digit of our result is 3. 
Result so far: 115778.03
Subtracting 1047 from 1200 leaves us with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 11:
The number 349 fits into 1530 4 times, leaving a remainder of 134.
Write down 4 as next digit of the result. 
Result so far: 115778.034
If we subtract 1396 from 1530, we get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 12:
When dividing 1340 by 349, we get 3 with a remainder of 293.
Record the quotient 3 as the next digit in the result. 
Result so far: 115778.0343
If we subtract 1047 from 1340, we get 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Advancing to step 13:
When dividing 2930 by 349, we get 8 with a remainder of 138.
Write down 8 as next digit of the result. 
Result so far: 115778.03438
Subtracting 2792 from 2930 leaves us with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Let's proceed to step 14:
When dividing 1380 by 349, we get 3 with a remainder of 333.
Write down 3 as next digit of the result. 
Result so far: 115778.034383
Subtracting 1047 from 1380 leaves us with 333.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3330, and continue the process.

Advancing to step 15:
The number 349 fits into 3330 9 times, leaving a remainder of 189.
Use 9 as the next digit of our solution. 
Result so far: 115778.0343839
Subtract 3141 from 3330 to get 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Going ahead to step 16:
1890 divided by 349 is 5 with a remainder of 145.
Use 5 as the next digit of our solution. 
Result so far: 115778.03438395
If we take 1745 away from 1890, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

The final outcome is 115778.03438395, with a leftover of 1.45e-07.