Let's divide 40927723 by 136
Let's see how many times 136 fits into 40927723.

Going ahead to step 1:
The number 136 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 136

Moving on to step 2:
If we divide 40 by 136, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 136

Moving on to step 3:
When dividing 409 by 136, we get 3 with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 408 from 409 leaves us with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 136

Advancing to step 4:
When dividing 12 by 136, we get 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 30.0
If we take 0 away from 12, we end up with 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 136

Going ahead to step 5:
If we divide 127 by 136, we get 0 and a remainder of 127.
Put 0 as the next digit of the answer. 
Result so far: 300.0
Deduct 0 from 127 and we're left with 127.
Take the next digit (7) from the dividend and append it to 127, then repeat: 1277 / 136

Step 6:
The number 136 fits into 1277 9 times, leaving a remainder of 53.
Use 9 as the next digit of our solution. 
Result so far: 3009.0
Deduct 1224 from 1277 and we're left with 53.
Bring next digit (2) of the dividend behind the 53 and repeat the process: 532 / 136

Advancing to step 7:
532 divided by 136 is 3 with a remainder of 124.
Write down 3 as next digit of the result. 
Result so far: 30093.0
If we subtract 408 from 532, we get 124.
Fetch the next digit (3) from the dividend, attach it to 124 and continue: 1243 / 136

Step 8:
136 can be fit into 1243 9 times, resulting in a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 300939.0
If we take 1224 away from 1243, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 9:
136 can be fit into 190 1 times, resulting in a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 300939.1
If we take 136 away from 190, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 10:
136 can be fit into 540 3 times, resulting in a remainder of 132.
Record the quotient 3 as the next digit in the result. 
Result so far: 300939.13
The remainder is 132 after subtracting 408 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Going ahead to step 11:
1320 divided by 136 is 9 with a remainder of 96.
Write down 9 as next digit of the result. 
Result so far: 300939.139
If we take 1224 away from 1320, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 12:
136 goes into 960 7 times with a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 300939.1397
Subtracting 952 from 960 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
If we divide 80 by 136, we get 0 and a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 300939.1397
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
800 divided by 136 is 5 with a remainder of 120.
Record the quotient 5 as the next digit in the result. 
Result so far: 300939.139705
If we take 680 away from 800, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 15:
136 can be fit into 1200 8 times, resulting in a remainder of 112.
The number 8 becomes the next digit in our result. 
Result so far: 300939.1397058
If we take 1088 away from 1200, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Advancing to step 16:
When dividing 1120 by 136, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 300939.13970588
Deduct 1088 from 1120 and we're left 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.

In conclusion, the division gives 300939.13970588 with a balance of 3.2e-08.