Let's divide 40725491 by 399
Our goal is to divide 40725491 by 399.

On to step 1:
4 divided by 399 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 399

Let's proceed to step 2:
40 divided by 399 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 399

Let's proceed to step 3:
399 can be fit into 407 1 times, resulting in a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 399 from 407 and we're left with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 399

Going ahead to step 4:
The number 399 fits into 82 0 times, leaving a remainder of 82.
The next digit of our result is 0. 
Result so far: 10.0
The remainder is 82 after subtracting 0 from 82.
Include the next digit (5) from the dividend after 82, then repeat: 825 / 399

Let's proceed to step 5:
399 goes into 825 2 times with a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 102.0
Deduct 798 from 825 and we're left with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 399

On to step 6:
399 goes into 274 0 times with a remainder of 274.
Put 0 as the next digit of the answer. 
Result so far: 1020.0
Deduct 0 from 274 and we're left with 274.
Bring next digit (9) of the dividend behind the 274 and repeat the process: 2749 / 399

Let's proceed to step 7:
399 can be fit into 2749 6 times, resulting in a remainder of 355.
The number 6 becomes the next digit in our result. 
Result so far: 10206.0
If we subtract 2394 from 2749, we get 355.
Fetch the next digit (1) from the dividend, attach it to 355 and continue: 3551 / 399

Step 8:
If we divide 3551 by 399, we get 8 and a remainder of 359.
Use 8 as the next digit of our solution. 
Result so far: 102068.0
Subtracting 3192 from 3551 leaves us with 359.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3590, and continue the process.

Advancing to step 9:
399 can be fit into 3590 8 times, resulting in a remainder of 398.
The number 8 becomes the next digit in our result. 
Result so far: 102068.8
The remainder is 398 after subtracting 3192 from 3590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Going ahead to step 10:
399 can be fit into 3980 9 times, resulting in a remainder of 389.
The number 9 becomes the next digit in our result. 
Result so far: 102068.89
Subtract 3591 from 3980 to get 389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3890, and continue the process.

Advancing to step 11:
If we divide 3890 by 399, we get 9 and a remainder of 299.
The number 9 becomes the next digit in our result. 
Result so far: 102068.899
If we subtract 3591 from 3890, we get 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

The final result is 102068.899 with a remainder of 0.0299.