We're dividing 40932935 by 396 
Let's see how many times 396 fits into 40932935.

Advancing to step 1:
396 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 396

Going ahead to step 2:
396 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 396

On to step 3:
396 goes into 409 1 times with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 396 from 409 leaves us with 13.
Bring next digit (3) of the dividend behind the 13 and repeat the process: 133 / 396

On to step 4:
396 goes into 133 0 times with a remainder of 133.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 133 after subtracting 0 from 133.
Include the next digit (2) from the dividend after 133, then repeat: 1332 / 396

Step 5:
1332 divided by 396 is 3 with a remainder of 144.
Write down 3 as next digit of the result. 
Result so far: 103.0
If we take 1188 away from 1332, we end up with 144.
Include the next digit (9) from the dividend after 144, then repeat: 1449 / 396

Going ahead to step 6:
1449 divided by 396 is 3 with a remainder of 261.
Put 3 as the next digit of the answer. 
Result so far: 1033.0
Subtract 1188 from 1449 to get 261.
Fetch the next digit (3) from the dividend, attach it to 261 and continue: 2613 / 396

On to step 7:
When dividing 2613 by 396, we get 6 with a remainder of 237.
Put 6 as the next digit of the answer. 
Result so far: 10336.0
The remainder is 237 after subtracting 2376 from 2613.
Append the next digit (5) from the dividend to 237 and continue with: 2375 / 396

Step 8:
396 goes into 2375 5 times with a remainder of 395.
Write down 5 as next digit of the result. 
Result so far: 103365.0
The remainder is 395 after subtracting 1980 from 2375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

On to step 9:
The number 396 fits into 3950 9 times, leaving a remainder of 386.
Put 9 as the next digit of the answer. 
Result so far: 103365.9
The remainder is 386 after subtracting 3564 from 3950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

Advancing to step 10:
396 can be fit into 3860 9 times, resulting in a remainder of 296.
The number 9 becomes the next digit in our result. 
Result so far: 103365.99
Deduct 3564 from 3860 and we're left with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

The final outcome is 103365.99, with a leftover of 0.296.