We're dividing 107387 by 40 
We want to figure out the number of times 107387 can be divided by 40.

Going ahead to step 1:
When dividing 1 by 40, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 40

Advancing to step 2:
If we divide 10 by 40, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 40

Going ahead to step 3:
When dividing 107 by 40, we get 2 with a remainder of 27.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 80 from 107, we get 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 40

Advancing to step 4:
40 can be fit into 273 6 times, resulting in a remainder of 33.
Put 6 as the next digit of the answer. 
Result so far: 26.0
If we take 240 away from 273, we end up with 33.
Include the next digit (8) from the dividend after 33, then repeat: 338 / 40

Let's proceed to step 5:
The number 40 fits into 338 8 times, leaving a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 268.0
Subtract 320 from 338 to get 18.
Grab the next digit (7) from the dividend, add it to 18, then carry on: 187 / 40

Let's proceed to step 6:
If we divide 187 by 40, we get 4 and a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 2684.0
Deduct 160 from 187 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
If we divide 270 by 40, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 2684.6
Deduct 240 from 270 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
300 divided by 40 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 2684.67
If we take 280 away from 300, we end up 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 9:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2684.675
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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2684.675
If we take 0 away from 0, 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 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2684.675
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.

After the division, we end up with 2684.675 and a remainder of 0.0.