We divide 40924072 by 317
We want to figure out the number of times 40924072 can be divided by 317.

Going ahead to step 1:
If we divide 4 by 317, we get 0 and 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 317

Advancing to step 2:
317 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 317

Let's proceed to step 3:
The number 317 fits into 409 1 times, leaving a remainder of 92.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 317 from 409 to get 92.
Include the next digit (2) from the dividend after 92, then repeat: 922 / 317

Moving on to step 4:
When dividing 922 by 317, we get 2 with a remainder of 288.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 634 from 922 leaves us with 288.
Bring next digit (4) of the dividend behind the 288 and repeat the process: 2884 / 317

Advancing to step 5:
If we divide 2884 by 317, we get 9 and a remainder of 31.
The next digit of our result is 9. 
Result so far: 129.0
Deduct 2853 from 2884 and we're left with 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 317

On to step 6:
310 divided by 317 is 0 with a remainder of 310.
Use 0 as the next digit of our solution. 
Result so far: 1290.0
Subtracting 0 from 310 leaves us with 310.
Fetch the next digit (7) from the dividend, attach it to 310 and continue: 3107 / 317

Moving on to step 7:
The number 317 fits into 3107 9 times, leaving a remainder of 254.
The next digit of our result is 9. 
Result so far: 12909.0
Subtracting 2853 from 3107 leaves us with 254.
Grab the next digit (2) from the dividend, add it to 254, then carry on: 2542 / 317

On to step 8:
When dividing 2542 by 317, we get 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 129098.0
If we take 2536 away from 2542, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 9:
When dividing 60 by 317, we get 0 with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 129098.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
317 can be fit into 600 1 times, resulting in a remainder of 283.
The number 1 becomes the next digit in our result. 
Result so far: 129098.01
The remainder is 283 after subtracting 317 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Moving on to step 11:
317 can be fit into 2830 8 times, resulting in a remainder of 294.
Write down 8 as next digit of the result. 
Result so far: 129098.018
Subtracting 2536 from 2830 leaves us with 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Step 12:
The number 317 fits into 2940 9 times, leaving a remainder of 87.
Put 9 as the next digit of the answer. 
Result so far: 129098.0189
The remainder is 87 after subtracting 2853 from 2940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 13:
If we divide 870 by 317, we get 2 and a remainder of 236.
Record the quotient 2 as the next digit in the result. 
Result so far: 129098.01892
Subtract 634 from 870 to get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Advancing to step 14:
317 can be fit into 2360 7 times, resulting in a remainder of 141.
Record the quotient 7 as the next digit in the result. 
Result so far: 129098.018927
The remainder is 141 after subtracting 2219 from 2360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Let's proceed to step 15:
1410 divided by 317 is 4 with a remainder of 142.
The number 4 becomes the next digit in our result. 
Result so far: 129098.0189274
The remainder is 142 after subtracting 1268 from 1410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Step 16:
If we divide 1420 by 317, we get 4 and a remainder of 152.
Use 4 as the next digit of our solution. 
Result so far: 129098.01892744
The remainder is 152 after subtracting 1268 from 1420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

The final result is 129098.01892744 with a remainder of 1.52e-07.