We look at the division of 40971332 by 735 
Let's see how many times 735 fits into 40971332.

Moving on to step 1:
735 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 735

Going ahead to step 2:
735 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 735

Let's proceed to step 3:
If we divide 409 by 735, we get 0 and a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 409 after subtracting 0 from 409.
Take the next digit (7) from the dividend and append it to 409, then repeat: 4097 / 735

Moving on to step 4:
When dividing 4097 by 735, we get 5 with a remainder of 422.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 3675 from 4097, we get 422.
Fetch the next digit (1) from the dividend, attach it to 422 and continue: 4221 / 735

Let's proceed to step 5:
If we divide 4221 by 735, we get 5 and a remainder of 546.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
The remainder is 546 after subtracting 3675 from 4221.
Append the next digit (3) from the dividend to 546 and continue with: 5463 / 735

Step 6:
The number 735 fits into 5463 7 times, leaving a remainder of 318.
Record the quotient 7 as the next digit in the result. 
Result so far: 557.0
The remainder is 318 after subtracting 5145 from 5463.
Grab the next digit (3) from the dividend, add it to 318, then carry on: 3183 / 735

Let's proceed to step 7:
735 goes into 3183 4 times with a remainder of 243.
Use 4 as the next digit of our solution. 
Result so far: 5574.0
Subtract 2940 from 3183 to get 243.
Fetch the next digit (2) from the dividend, attach it to 243 and continue: 2432 / 735

Going ahead to step 8:
The number 735 fits into 2432 3 times, leaving a remainder of 227.
Write down 3 as next digit of the result. 
Result so far: 55743.0
Subtracting 2205 from 2432 leaves us with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Moving on to step 9:
735 goes into 2270 3 times with a remainder of 65.
Record the quotient 3 as the next digit in the result. 
Result so far: 55743.3
The remainder is 65 after subtracting 2205 from 2270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 10:
735 can be fit into 650 0 times, resulting in a remainder of 650.
Write down 0 as next digit of the result. 
Result so far: 55743.3
If we subtract 0 from 650, we get 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Moving on to step 11:
735 can be fit into 6500 8 times, resulting in a remainder of 620.
Put 8 as the next digit of the answer. 
Result so far: 55743.308
Deduct 5880 from 6500 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Advancing to step 12:
If we divide 6200 by 735, we get 8 and a remainder of 320.
Record the quotient 8 as the next digit in the result. 
Result so far: 55743.3088
Subtract 5880 from 6200 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The quotient of the division is 55743.3088, and the remainder is 0.0032.