We look at the division of 40348783 by 189 
Let's see how many times 189 fits into 40348783.

Going ahead to step 1:
The number 189 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 189

Moving on to step 2:
189 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 189

Going ahead to step 3:
If we divide 403 by 189, we get 2 and a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 378 from 403 leaves us with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 189

Moving on to step 4:
When dividing 254 by 189, we get 1 with a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 21.0
Deduct 189 from 254 and we're left with 65.
Grab the next digit (8) from the dividend, add it to 65, then carry on: 658 / 189

Step 5:
If we divide 658 by 189, we get 3 and a remainder of 91.
Use 3 as the next digit of our solution. 
Result so far: 213.0
If we subtract 567 from 658, we get 91.
Fetch the next digit (7) from the dividend, attach it to 91 and continue: 917 / 189

Advancing to step 6:
189 goes into 917 4 times with a remainder of 161.
The number 4 becomes the next digit in our result. 
Result so far: 2134.0
If we take 756 away from 917, we end up with 161.
Grab the next digit (8) from the dividend, add it to 161, then carry on: 1618 / 189

On to step 7:
When dividing 1618 by 189, we get 8 with a remainder of 106.
Record the quotient 8 as the next digit in the result. 
Result so far: 21348.0
Deduct 1512 from 1618 and we're left with 106.
Fetch the next digit (3) from the dividend, attach it to 106 and continue: 1063 / 189

On to step 8:
When dividing 1063 by 189, we get 5 with a remainder of 118.
Record the quotient 5 as the next digit in the result. 
Result so far: 213485.0
The remainder is 118 after subtracting 945 from 1063.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 9:
If we divide 1180 by 189, we get 6 and a remainder of 46.
Put 6 as the next digit of the answer. 
Result so far: 213485.6
If we subtract 1134 from 1180, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 10:
460 divided by 189 is 2 with a remainder of 82.
Use 2 as the next digit of our solution. 
Result so far: 213485.62
Deduct 378 from 460 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 11:
189 goes into 820 4 times with a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 213485.624
Deduct 756 from 820 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 12:
189 can be fit into 640 3 times, resulting in a remainder of 73.
Record the quotient 3 as the next digit in the result. 
Result so far: 213485.6243
Subtract 567 from 640 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 13:
189 can be fit into 730 3 times, resulting in a remainder of 163.
The number 3 becomes the next digit in our result. 
Result so far: 213485.62433
Subtracting 567 from 730 leaves us with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

The final result is 213485.62433 with a remainder of 0.000163.