We look at the division of 40975439 by 332 
We want to divide 40975439 by 332.

Step 1:
When dividing 4 by 332, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 332

Let's proceed to step 2:
When dividing 40 by 332, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 332

Moving on to step 3:
The number 332 fits into 409 1 times, leaving a remainder of 77.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 332 from 409 to get 77.
Take the next digit (7) from the dividend and append it to 77, then repeat: 777 / 332

Going ahead to step 4:
332 can be fit into 777 2 times, resulting in a remainder of 113.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 664 from 777, we get 113.
Bring next digit (5) of the dividend behind the 113 and repeat the process: 1135 / 332

Moving on to step 5:
When dividing 1135 by 332, we get 3 with a remainder of 139.
The next digit of our result is 3. 
Result so far: 123.0
Deduct 996 from 1135 and we're left with 139.
Take the next digit (4) from the dividend and append it to 139, then repeat: 1394 / 332

Going ahead to step 6:
332 goes into 1394 4 times with a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 1234.0
Subtracting 1328 from 1394 leaves us with 66.
Include the next digit (3) from the dividend after 66, then repeat: 663 / 332

Going ahead to step 7:
When dividing 663 by 332, we get 1 with a remainder of 331.
The next digit of our result is 1. 
Result so far: 12341.0
Subtracting 332 from 663 leaves us with 331.
Include the next digit (9) from the dividend after 331, then repeat: 3319 / 332

Moving on to step 8:
332 goes into 3319 9 times with a remainder of 331.
The next digit of our result is 9. 
Result so far: 123419.0
Subtracting 2988 from 3319 leaves us with 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3310, and continue the process.

Moving on to step 9:
332 can be fit into 3310 9 times, resulting in a remainder of 322.
Record the quotient 9 as the next digit in the result. 
Result so far: 123419.9
Deduct 2988 from 3310 and we're left with 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3220, and continue the process.

Let's proceed to step 10:
332 can be fit into 3220 9 times, resulting in a remainder of 232.
The next digit of our result is 9. 
Result so far: 123419.99
Deduct 2988 from 3220 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

The final result is 123419.99 with a remainder of 0.232.