40188512 divided by 318 
We want to figure out the number of times 40188512 can be divided by 318.

Advancing to step 1:
318 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 318

Let's proceed to step 2:
318 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 318

Step 3:
318 can be fit into 401 1 times, resulting in a remainder of 83.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 318 from 401 and we're left with 83.
Include the next digit (8) from the dividend after 83, then repeat: 838 / 318

Going ahead to step 4:
The number 318 fits into 838 2 times, leaving a remainder of 202.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 636 from 838 leaves us with 202.
Append the next digit (8) from the dividend to 202 and continue with: 2028 / 318

Let's proceed to step 5:
2028 divided by 318 is 6 with a remainder of 120.
The next digit of our result is 6. 
Result so far: 126.0
Subtracting 1908 from 2028 leaves us with 120.
Grab the next digit (5) from the dividend, add it to 120, then carry on: 1205 / 318

Let's proceed to step 6:
318 goes into 1205 3 times with a remainder of 251.
Record the quotient 3 as the next digit in the result. 
Result so far: 1263.0
Subtract 954 from 1205 to get 251.
Append the next digit (1) from the dividend to 251 and continue with: 2511 / 318

On to step 7:
When dividing 2511 by 318, we get 7 with a remainder of 285.
The number 7 becomes the next digit in our result. 
Result so far: 12637.0
Subtracting 2226 from 2511 leaves us with 285.
Append the next digit (2) from the dividend to 285 and continue with: 2852 / 318

Step 8:
2852 divided by 318 is 8 with a remainder of 308.
Put 8 as the next digit of the answer. 
Result so far: 126378.0
Subtract 2544 from 2852 to get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Let's proceed to step 9:
318 goes into 3080 9 times with a remainder of 218.
Write down 9 as next digit of the result. 
Result so far: 126378.9
If we subtract 2862 from 3080, we get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Step 10:
If we divide 2180 by 318, we get 6 and a remainder of 272.
Record the quotient 6 as the next digit in the result. 
Result so far: 126378.96
If we take 1908 away from 2180, we end up 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.

Advancing to step 11:
318 can be fit into 2720 8 times, resulting in a remainder of 176.
The number 8 becomes the next digit in our result. 
Result so far: 126378.968
Deduct 2544 from 2720 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

On to step 12:
1760 divided by 318 is 5 with a remainder of 170.
Use 5 as the next digit of our solution. 
Result so far: 126378.9685
The remainder is 170 after subtracting 1590 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 13:
If we divide 1700 by 318, we get 5 and a remainder of 110.
Put 5 as the next digit of the answer. 
Result so far: 126378.96855
If we take 1590 away from 1700, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

After the division, we end up with 126378.96855 and a remainder of 0.00011.