Let's divide 37317739 by 40
We want to divide 37317739 by 40.

On to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 40

Advancing to step 2:
40 can be fit into 37 0 times, resulting in a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 37 after subtracting 0 from 37.
Include the next digit (3) from the dividend after 37, then repeat: 373 / 40

Going ahead to step 3:
When dividing 373 by 40, we get 9 with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 360 away from 373, we end up with 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 40

Moving on to step 4:
When dividing 131 by 40, we get 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
If we take 120 away from 131, we end up with 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 40

Step 5:
The number 40 fits into 117 2 times, leaving a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 932.0
If we take 80 away from 117, we end up with 37.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 40

Step 6:
The number 40 fits into 377 9 times, leaving a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 9329.0
If we subtract 360 from 377, we get 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 40

Moving on to step 7:
The number 40 fits into 173 4 times, leaving a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 93294.0
Deduct 160 from 173 and we're left with 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 40

Moving on to step 8:
When dividing 139 by 40, we get 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 932943.0
Subtracting 120 from 139 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 9:
If we divide 190 by 40, we get 4 and a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 932943.4
If we subtract 160 from 190, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
If we divide 300 by 40, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 932943.47
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 932943.475
Deduct 200 from 200 and we're left 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.

Advancing to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 932943.475
The remainder is 0 after subtracting 0 from 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 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 932943.475
Deduct 0 from 0 and we're left 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.

After the division, we end up with 932943.475 and a remainder of 0.0.