We look at the division of 40342781 by 307 
Let's see how many times 307 fits into 40342781.

Let's proceed to step 1:
307 can be fit into 4 0 times, resulting in 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 307

Let's proceed to step 2:
40 divided by 307 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 307

Step 3:
If we divide 403 by 307, we get 1 and a remainder of 96.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 96 after subtracting 307 from 403.
Fetch the next digit (4) from the dividend, attach it to 96 and continue: 964 / 307

Let's proceed to step 4:
The number 307 fits into 964 3 times, leaving a remainder of 43.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 921 from 964 and we're left with 43.
Append the next digit (2) from the dividend to 43 and continue with: 432 / 307

Let's proceed to step 5:
432 divided by 307 is 1 with a remainder of 125.
Put 1 as the next digit of the answer. 
Result so far: 131.0
If we subtract 307 from 432, we get 125.
Fetch the next digit (7) from the dividend, attach it to 125 and continue: 1257 / 307

Let's proceed to step 6:
The number 307 fits into 1257 4 times, leaving a remainder of 29.
The next digit of our result is 4. 
Result so far: 1314.0
If we take 1228 away from 1257, we end up with 29.
Include the next digit (8) from the dividend after 29, then repeat: 298 / 307

Going ahead to step 7:
298 divided by 307 is 0 with a remainder of 298.
The next digit of our result is 0. 
Result so far: 13140.0
Subtracting 0 from 298 leaves us with 298.
Grab the next digit (1) from the dividend, add it to 298, then carry on: 2981 / 307

Moving on to step 8:
2981 divided by 307 is 9 with a remainder of 218.
Use 9 as the next digit of our solution. 
Result so far: 131409.0
The remainder is 218 after subtracting 2763 from 2981.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Going ahead to step 9:
2180 divided by 307 is 7 with a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 131409.7
Subtract 2149 from 2180 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 10:
310 divided by 307 is 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 131409.71
Subtracting 307 from 310 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 11:
30 divided by 307 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 131409.71
Subtracting 0 from 30 leaves us 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.

On to step 12:
The number 307 fits into 300 0 times, leaving a remainder of 300.
Put 0 as the next digit of the answer. 
Result so far: 131409.71
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 131409.71 with a remainder of 0.003.