We look at the division of 40263960 by 353 
We want to divide 40263960 by 353.

Let's proceed to step 1:
If we divide 4 by 353, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 353

Let's proceed to step 2:
If we divide 40 by 353, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 353

Step 3:
If we divide 402 by 353, we get 1 and a remainder of 49.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 49 after subtracting 353 from 402.
Include the next digit (6) from the dividend after 49, then repeat: 496 / 353

Let's proceed to step 4:
When dividing 496 by 353, we get 1 with a remainder of 143.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 143 after subtracting 353 from 496.
Bring next digit (3) of the dividend behind the 143 and repeat the process: 1433 / 353

Let's proceed to step 5:
When dividing 1433 by 353, we get 4 with a remainder of 21.
The next digit of our result is 4. 
Result so far: 114.0
The remainder is 21 after subtracting 1412 from 1433.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 353

Let's proceed to step 6:
The number 353 fits into 219 0 times, leaving a remainder of 219.
The number 0 becomes the next digit in our result. 
Result so far: 1140.0
The remainder is 219 after subtracting 0 from 219.
Take the next digit (6) from the dividend and append it to 219, then repeat: 2196 / 353

Step 7:
2196 divided by 353 is 6 with a remainder of 78.
Use 6 as the next digit of our solution. 
Result so far: 11406.0
Subtracting 2118 from 2196 leaves us with 78.
Fetch the next digit (0) from the dividend, attach it to 78 and continue: 780 / 353

On to step 8:
The number 353 fits into 780 2 times, leaving a remainder of 74.
The number 2 becomes the next digit in our result. 
Result so far: 114062.0
If we take 706 away from 780, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 9:
353 can be fit into 740 2 times, resulting in a remainder of 34.
Write down 2 as next digit of the result. 
Result so far: 114062.2
If we subtract 706 from 740, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 10:
353 can be fit into 340 0 times, resulting in a remainder of 340.
Record the quotient 0 as the next digit in the result. 
Result so far: 114062.2
Deduct 0 from 340 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 11:
353 can be fit into 3400 9 times, resulting in a remainder of 223.
The next digit of our result is 9. 
Result so far: 114062.209
Subtract 3177 from 3400 to get 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Going ahead to step 12:
353 goes into 2230 6 times with a remainder of 112.
Write down 6 as next digit of the result. 
Result so far: 114062.2096
Subtract 2118 from 2230 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 13:
353 goes into 1120 3 times with a remainder of 61.
Put 3 as the next digit of the answer. 
Result so far: 114062.20963
Deduct 1059 from 1120 and we're left 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 14:
The number 353 fits into 610 1 times, leaving a remainder of 257.
Use 1 as the next digit of our solution. 
Result so far: 114062.209631
Deduct 353 from 610 and we're left with 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2570, and continue the process.

Moving on to step 15:
2570 divided by 353 is 7 with a remainder of 99.
The number 7 becomes the next digit in our result. 
Result so far: 114062.2096317
Subtracting 2471 from 2570 leaves us with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Step 16:
The number 353 fits into 990 2 times, leaving a remainder of 284.
The next digit of our result is 2. 
Result so far: 114062.20963172
Subtract 706 from 990 to get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

In conclusion, the division gives 114062.20963172 with a balance of 2.84e-07.