Let's divide 130108 by 40
We're looking to find how many times 40 goes into 130108.

Let's proceed to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 40

Step 2:
40 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 40

On to step 3:
When dividing 130 by 40, we get 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 120 away from 130, we end up with 10.
Take the next digit (1) from the dividend and append it to 10, then repeat: 101 / 40

Let's proceed to step 4:
If we divide 101 by 40, we get 2 and a remainder of 21.
The next digit of our result is 2. 
Result so far: 32.0
Subtracting 80 from 101 leaves us with 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 40

Moving on to step 5:
If we divide 210 by 40, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 325.0
If we take 200 away from 210, we end up with 10.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 40

Let's proceed to step 6:
108 divided by 40 is 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 3252.0
Subtract 80 from 108 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
The number 40 fits into 280 7 times, leaving a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 3252.7
If we take 280 away from 280, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3252.7
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3252.7
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 3252.7 with a balance of 0.0.