Let's divide 40349973 by 188
Our goal is to divide 40349973 by 188.

On to step 1:
When dividing 4 by 188, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 188

Advancing to step 2:
188 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 188

Going ahead to step 3:
188 can be fit into 403 2 times, resulting in a remainder of 27.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 376 from 403 to get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 188

Let's proceed to step 4:
274 divided by 188 is 1 with a remainder of 86.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we take 188 away from 274, we end up with 86.
Include the next digit (9) from the dividend after 86, then repeat: 869 / 188

On to step 5:
188 goes into 869 4 times with a remainder of 117.
The next digit of our result is 4. 
Result so far: 214.0
The remainder is 117 after subtracting 752 from 869.
Include the next digit (9) from the dividend after 117, then repeat: 1179 / 188

Going ahead to step 6:
188 can be fit into 1179 6 times, resulting in a remainder of 51.
The number 6 becomes the next digit in our result. 
Result so far: 2146.0
If we take 1128 away from 1179, we end up with 51.
Append the next digit (7) from the dividend to 51 and continue with: 517 / 188

Advancing to step 7:
188 can be fit into 517 2 times, resulting in a remainder of 141.
The number 2 becomes the next digit in our result. 
Result so far: 21462.0
Subtract 376 from 517 to get 141.
Grab the next digit (3) from the dividend, add it to 141, then carry on: 1413 / 188

Step 8:
When dividing 1413 by 188, we get 7 with a remainder of 97.
Use 7 as the next digit of our solution. 
Result so far: 214627.0
Deduct 1316 from 1413 and we're left with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Moving on to step 9:
When dividing 970 by 188, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 214627.5
If we take 940 away from 970, we end up 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.

Moving on to step 10:
188 can be fit into 300 1 times, resulting in a remainder of 112.
The number 1 becomes the next digit in our result. 
Result so far: 214627.51
If we take 188 away from 300, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 11:
188 can be fit into 1120 5 times, resulting in a remainder of 180.
Put 5 as the next digit of the answer. 
Result so far: 214627.515
If we take 940 away from 1120, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 12:
If we divide 1800 by 188, we get 9 and a remainder of 108.
The number 9 becomes the next digit in our result. 
Result so far: 214627.5159
Deduct 1692 from 1800 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Moving on to step 13:
The number 188 fits into 1080 5 times, leaving a remainder of 140.
Record the quotient 5 as the next digit in the result. 
Result so far: 214627.51595
Subtract 940 from 1080 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 14:
When dividing 1400 by 188, we get 7 with a remainder of 84.
Record the quotient 7 as the next digit in the result. 
Result so far: 214627.515957
Deduct 1316 from 1400 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 15:
The number 188 fits into 840 4 times, leaving a remainder of 88.
The next digit of our result is 4. 
Result so far: 214627.5159574
If we subtract 752 from 840, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Going ahead to step 16:
The number 188 fits into 880 4 times, leaving a remainder of 128.
The next digit of our result is 4. 
Result so far: 214627.51595744
Subtract 752 from 880 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

After the division, we end up with 214627.51595744 and a remainder of 1.28e-07.