40959067 ÷ 316 
We're looking to find how many times 316 goes into 40959067.

Moving on to step 1:
When dividing 4 by 316, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 316

Step 2:
When dividing 40 by 316, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 316

Step 3:
The number 316 fits into 409 1 times, leaving a remainder of 93.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 316 away from 409, we end up with 93.
Take the next digit (5) from the dividend and append it to 93, then repeat: 935 / 316

Going ahead to step 4:
If we divide 935 by 316, we get 2 and a remainder of 303.
The next digit of our result is 2. 
Result so far: 12.0
If we take 632 away from 935, we end up with 303.
Fetch the next digit (9) from the dividend, attach it to 303 and continue: 3039 / 316

Moving on to step 5:
316 goes into 3039 9 times with a remainder of 195.
Use 9 as the next digit of our solution. 
Result so far: 129.0
The remainder is 195 after subtracting 2844 from 3039.
Fetch the next digit (0) from the dividend, attach it to 195 and continue: 1950 / 316

Step 6:
316 goes into 1950 6 times with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 1296.0
Deduct 1896 from 1950 and we're left with 54.
Include the next digit (6) from the dividend after 54, then repeat: 546 / 316

Going ahead to step 7:
546 divided by 316 is 1 with a remainder of 230.
Record the quotient 1 as the next digit in the result. 
Result so far: 12961.0
Deduct 316 from 546 and we're left with 230.
Take the next digit (7) from the dividend and append it to 230, then repeat: 2307 / 316

Advancing to step 8:
If we divide 2307 by 316, we get 7 and a remainder of 95.
Use 7 as the next digit of our solution. 
Result so far: 129617.0
The remainder is 95 after subtracting 2212 from 2307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Moving on to step 9:
950 divided by 316 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 129617.3
Deduct 948 from 950 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 10:
If we divide 20 by 316, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 129617.3
Subtracting 0 from 20 leaves us 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.

Going ahead to step 11:
316 can be fit into 200 0 times, resulting in a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 129617.3
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 129617.3 with a balance of 0.02.