40947583 ÷ 342 
Let's see how many times 342 fits into 40947583.

On to step 1:
342 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 342

Going ahead to step 2:
When dividing 40 by 342, 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.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 342

On to step 3:
When dividing 409 by 342, we get 1 with a remainder of 67.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 342 from 409, we get 67.
Fetch the next digit (4) from the dividend, attach it to 67 and continue: 674 / 342

Moving on to step 4:
342 goes into 674 1 times with a remainder of 332.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 332 after subtracting 342 from 674.
Take the next digit (7) from the dividend and append it to 332, then repeat: 3327 / 342

Let's proceed to step 5:
When dividing 3327 by 342, we get 9 with a remainder of 249.
The next digit of our result is 9. 
Result so far: 119.0
If we take 3078 away from 3327, we end up with 249.
Grab the next digit (5) from the dividend, add it to 249, then carry on: 2495 / 342

Let's proceed to step 6:
When dividing 2495 by 342, we get 7 with a remainder of 101.
Record the quotient 7 as the next digit in the result. 
Result so far: 1197.0
If we subtract 2394 from 2495, we get 101.
Bring next digit (8) of the dividend behind the 101 and repeat the process: 1018 / 342

Step 7:
342 goes into 1018 2 times with a remainder of 334.
Record the quotient 2 as the next digit in the result. 
Result so far: 11972.0
Subtract 684 from 1018 to get 334.
Fetch the next digit (3) from the dividend, attach it to 334 and continue: 3343 / 342

Step 8:
342 can be fit into 3343 9 times, resulting in a remainder of 265.
Put 9 as the next digit of the answer. 
Result so far: 119729.0
Subtract 3078 from 3343 to get 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

On to step 9:
342 goes into 2650 7 times with a remainder of 256.
Record the quotient 7 as the next digit in the result. 
Result so far: 119729.7
Subtract 2394 from 2650 to get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Advancing to step 10:
342 goes into 2560 7 times with a remainder of 166.
Write down 7 as next digit of the result. 
Result so far: 119729.77
Subtract 2394 from 2560 to get 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

The final result is 119729.77 with a remainder of 0.166.