40106 ÷ 3 = 13368 R2
Alright, let's work through the division of 40106 by 3 step by step.

Step 1:
3 goes into 4 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 3 from 4 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 3

Step 2:
3 goes into 10 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 13
Subtract 9 from 10 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 3:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 133
Subtract 9 from 11 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 3

Step 4:
3 goes into 20 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 1336
Subtract 18 from 20 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 5:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 13368
Subtract 24 from 26 to get 2.

The final result is 13368 with a remainder of 2.