We're dividing 40535821 by 130 
Our goal is to divide 40535821 by 130.

Moving on to step 1:
If we divide 4 by 130, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 130

On to step 2:
The number 130 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 130

Step 3:
When dividing 405 by 130, we get 3 with a remainder of 15.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 390 from 405 and we're left with 15.
Bring next digit (3) of the dividend behind the 15 and repeat the process: 153 / 130

Advancing to step 4:
153 divided by 130 is 1 with a remainder of 23.
The next digit of our result is 1. 
Result so far: 31.0
Subtracting 130 from 153 leaves us with 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 130

On to step 5:
130 can be fit into 235 1 times, resulting in a remainder of 105.
Record the quotient 1 as the next digit in the result. 
Result so far: 311.0
Subtracting 130 from 235 leaves us with 105.
Include the next digit (8) from the dividend after 105, then repeat: 1058 / 130

Step 6:
The number 130 fits into 1058 8 times, leaving a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 3118.0
Subtract 1040 from 1058 to get 18.
Bring next digit (2) of the dividend behind the 18 and repeat the process: 182 / 130

On to step 7:
If we divide 182 by 130, we get 1 and a remainder of 52.
The next digit of our result is 1. 
Result so far: 31181.0
The remainder is 52 after subtracting 130 from 182.
Bring next digit (1) of the dividend behind the 52 and repeat the process: 521 / 130

Moving on to step 8:
The number 130 fits into 521 4 times, leaving a remainder of 1.
The next digit of our result is 4. 
Result so far: 311814.0
Deduct 520 from 521 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 9:
10 divided by 130 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 311814.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
The number 130 fits into 100 0 times, leaving a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 311814.0
If we take 0 away from 100, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

After the division, we end up with 311814.0 and a remainder of 0.1.