We look at the division of 40932100 by 120 
Let's see how many times 120 fits into 40932100.

Let's proceed to step 1:
120 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 120

Let's proceed to step 2:
If we divide 40 by 120, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 120

Step 3:
The number 120 fits into 409 3 times, leaving a remainder of 49.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 360 from 409 to get 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 120

Going ahead to step 4:
When dividing 493 by 120, we get 4 with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 34.0
Subtracting 480 from 493 leaves us with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 120

Advancing to step 5:
120 can be fit into 132 1 times, resulting in a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 341.0
If we subtract 120 from 132, we get 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 120

Advancing to step 6:
If we divide 121 by 120, we get 1 and a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 3411.0
The remainder is 1 after subtracting 120 from 121.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 120

Advancing to step 7:
120 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 34110.0
If we take 0 away from 10, we end up with 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 120

On to step 8:
100 divided by 120 is 0 with a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 341100.0
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 9:
The number 120 fits into 1000 8 times, leaving a remainder of 40.
The next digit of our result is 8. 
Result so far: 341100.8
Subtract 960 from 1000 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 10:
120 goes into 400 3 times with a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 341100.83
Deduct 360 from 400 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.

Moving on to step 11:
If we divide 400 by 120, we get 3 and a remainder of 40.
Put 3 as the next digit of the answer. 
Result so far: 341100.833
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 341100.833 with a remainder of 0.004.