We're dividing 40936346 by 147 
We want to divide 40936346 by 147.

Moving on to step 1:
147 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 147

Let's proceed to step 2:
147 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 147

On to step 3:
147 can be fit into 409 2 times, resulting in a remainder of 115.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 294 from 409 leaves us with 115.
Append the next digit (3) from the dividend to 115 and continue with: 1153 / 147

Moving on to step 4:
147 can be fit into 1153 7 times, resulting in a remainder of 124.
The next digit of our result is 7. 
Result so far: 27.0
Subtracting 1029 from 1153 leaves us with 124.
Append the next digit (6) from the dividend to 124 and continue with: 1246 / 147

On to step 5:
147 goes into 1246 8 times with a remainder of 70.
The number 8 becomes the next digit in our result. 
Result so far: 278.0
Subtracting 1176 from 1246 leaves us with 70.
Take the next digit (3) from the dividend and append it to 70, then repeat: 703 / 147

Advancing to step 6:
147 can be fit into 703 4 times, resulting in a remainder of 115.
Record the quotient 4 as the next digit in the result. 
Result so far: 2784.0
Subtracting 588 from 703 leaves us with 115.
Grab the next digit (4) from the dividend, add it to 115, then carry on: 1154 / 147

Step 7:
If we divide 1154 by 147, we get 7 and a remainder of 125.
Record the quotient 7 as the next digit in the result. 
Result so far: 27847.0
Subtract 1029 from 1154 to get 125.
Fetch the next digit (6) from the dividend, attach it to 125 and continue: 1256 / 147

Let's proceed to step 8:
When dividing 1256 by 147, we get 8 with a remainder of 80.
The next digit of our result is 8. 
Result so far: 278478.0
Subtract 1176 from 1256 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 9:
800 divided by 147 is 5 with a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 278478.5
Deduct 735 from 800 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 10:
650 divided by 147 is 4 with a remainder of 62.
Put 4 as the next digit of the answer. 
Result so far: 278478.54
Subtract 588 from 650 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 11:
The number 147 fits into 620 4 times, leaving a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 278478.544
If we take 588 away from 620, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 278478.544, with a leftover of 0.0032.