40663021 ÷ 312 
Our goal is to divide 40663021 by 312.

Let's proceed to step 1:
When dividing 4 by 312, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 312

Advancing to step 2:
If we divide 40 by 312, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 312

Let's proceed to step 3:
312 goes into 406 1 times with a remainder of 94.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 312 away from 406, we end up with 94.
Include the next digit (6) from the dividend after 94, then repeat: 946 / 312

Let's proceed to step 4:
The number 312 fits into 946 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 936 from 946 to get 10.
Grab the next digit (3) from the dividend, add it to 10, then carry on: 103 / 312

On to step 5:
The number 312 fits into 103 0 times, leaving a remainder of 103.
Use 0 as the next digit of our solution. 
Result so far: 130.0
Deduct 0 from 103 and we're left with 103.
Include the next digit (0) from the dividend after 103, then repeat: 1030 / 312

Let's proceed to step 6:
1030 divided by 312 is 3 with a remainder of 94.
The next digit of our result is 3. 
Result so far: 1303.0
Subtracting 936 from 1030 leaves us with 94.
Bring next digit (2) of the dividend behind the 94 and repeat the process: 942 / 312

Step 7:
942 divided by 312 is 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 13033.0
Deduct 936 from 942 and we're left with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 312

Going ahead to step 8:
312 can be fit into 61 0 times, resulting in a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 130330.0
If we take 0 away from 61, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

On to step 9:
The number 312 fits into 610 1 times, leaving a remainder of 298.
Use 1 as the next digit of our solution. 
Result so far: 130330.1
The remainder is 298 after subtracting 312 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Step 10:
2980 divided by 312 is 9 with a remainder of 172.
The number 9 becomes the next digit in our result. 
Result so far: 130330.19
Deduct 2808 from 2980 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Moving on to step 11:
312 goes into 1720 5 times with a remainder of 160.
The next digit of our result is 5. 
Result so far: 130330.195
The remainder is 160 after subtracting 1560 from 1720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 12:
The number 312 fits into 1600 5 times, leaving a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 130330.1955
Deduct 1560 from 1600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 130330.1955 with a balance of 0.0004.