We divide 40908582 by 311
We want to figure out the number of times 40908582 can be divided by 311.

Step 1:
4 divided by 311 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in 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 / 311

Going ahead to step 2:
If we divide 40 by 311, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 311

Advancing to step 3:
If we divide 409 by 311, we get 1 and a remainder of 98.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 311 away from 409, we end up with 98.
Include the next digit (0) from the dividend after 98, then repeat: 980 / 311

Moving on to step 4:
980 divided by 311 is 3 with a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 933 from 980 and we're left with 47.
Fetch the next digit (8) from the dividend, attach it to 47 and continue: 478 / 311

On to step 5:
When dividing 478 by 311, we get 1 with a remainder of 167.
Write down 1 as next digit of the result. 
Result so far: 131.0
Subtracting 311 from 478 leaves us with 167.
Fetch the next digit (5) from the dividend, attach it to 167 and continue: 1675 / 311

Moving on to step 6:
When dividing 1675 by 311, we get 5 with a remainder of 120.
Record the quotient 5 as the next digit in the result. 
Result so far: 1315.0
Subtracting 1555 from 1675 leaves us with 120.
Take the next digit (8) from the dividend and append it to 120, then repeat: 1208 / 311

Let's proceed to step 7:
The number 311 fits into 1208 3 times, leaving a remainder of 275.
The number 3 becomes the next digit in our result. 
Result so far: 13153.0
Deduct 933 from 1208 and we're left with 275.
Append the next digit (2) from the dividend to 275 and continue with: 2752 / 311

Step 8:
The number 311 fits into 2752 8 times, leaving a remainder of 264.
Put 8 as the next digit of the answer. 
Result so far: 131538.0
Deduct 2488 from 2752 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Step 9:
311 can be fit into 2640 8 times, resulting in a remainder of 152.
Record the quotient 8 as the next digit in the result. 
Result so far: 131538.8
If we subtract 2488 from 2640, we get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Moving on to step 10:
If we divide 1520 by 311, we get 4 and a remainder of 276.
The number 4 becomes the next digit in our result. 
Result so far: 131538.84
If we take 1244 away from 1520, we end up with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Advancing to step 11:
311 can be fit into 2760 8 times, resulting in a remainder of 272.
The number 8 becomes the next digit in our result. 
Result so far: 131538.848
Deduct 2488 from 2760 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Let's proceed to step 12:
311 can be fit into 2720 8 times, resulting in a remainder of 232.
Write down 8 as next digit of the result. 
Result so far: 131538.8488
The remainder is 232 after subtracting 2488 from 2720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

In conclusion, the division gives 131538.8488 with a balance of 0.00232.