We look at the division of 40246067 by 395 
Let's see how many times 395 fits into 40246067.

On to step 1:
4 divided by 395 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 395

Advancing to step 2:
The number 395 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 395

Advancing to step 3:
The number 395 fits into 402 1 times, leaving a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 395 from 402 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 395

Moving on to step 4:
395 can be fit into 74 0 times, resulting in a remainder of 74.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 74 and we're left with 74.
Include the next digit (6) from the dividend after 74, then repeat: 746 / 395

Let's proceed to step 5:
The number 395 fits into 746 1 times, leaving a remainder of 351.
The next digit of our result is 1. 
Result so far: 101.0
Subtracting 395 from 746 leaves us with 351.
Grab the next digit (0) from the dividend, add it to 351, then carry on: 3510 / 395

Step 6:
If we divide 3510 by 395, we get 8 and a remainder of 350.
Record the quotient 8 as the next digit in the result. 
Result so far: 1018.0
If we take 3160 away from 3510, we end up with 350.
Include the next digit (6) from the dividend after 350, then repeat: 3506 / 395

Going ahead to step 7:
3506 divided by 395 is 8 with a remainder of 346.
Put 8 as the next digit of the answer. 
Result so far: 10188.0
The remainder is 346 after subtracting 3160 from 3506.
Fetch the next digit (7) from the dividend, attach it to 346 and continue: 3467 / 395

Step 8:
When dividing 3467 by 395, we get 8 with a remainder of 307.
The next digit of our result is 8. 
Result so far: 101888.0
Subtracting 3160 from 3467 leaves us with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Going ahead to step 9:
When dividing 3070 by 395, we get 7 with a remainder of 305.
Put 7 as the next digit of the answer. 
Result so far: 101888.7
Deduct 2765 from 3070 and we're left with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

On to step 10:
The number 395 fits into 3050 7 times, leaving a remainder of 285.
The next digit of our result is 7. 
Result so far: 101888.77
The remainder is 285 after subtracting 2765 from 3050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

The quotient of the division is 101888.77, and the remainder is 0.285.