We're dividing 40977234 by 117 
We're looking to find how many times 117 goes into 40977234.

Step 1:
117 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 117

Advancing to step 2:
If we divide 40 by 117, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 117

On to step 3:
If we divide 409 by 117, we get 3 and a remainder of 58.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 351 from 409, we get 58.
Include the next digit (7) from the dividend after 58, then repeat: 587 / 117

Step 4:
If we divide 587 by 117, we get 5 and a remainder of 2.
The next digit of our result is 5. 
Result so far: 35.0
The remainder is 2 after subtracting 585 from 587.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 117

Advancing to step 5:
When dividing 27 by 117, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 350.0
Subtracting 0 from 27 leaves us with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 117

Going ahead to step 6:
If we divide 272 by 117, we get 2 and a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 3502.0
Subtracting 234 from 272 leaves us with 38.
Include the next digit (3) from the dividend after 38, then repeat: 383 / 117

Step 7:
If we divide 383 by 117, we get 3 and a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 35023.0
The remainder is 32 after subtracting 351 from 383.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 117

Step 8:
If we divide 324 by 117, we get 2 and a remainder of 90.
Use 2 as the next digit of our solution. 
Result so far: 350232.0
If we subtract 234 from 324, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 9:
900 divided by 117 is 7 with a remainder of 81.
Record the quotient 7 as the next digit in the result. 
Result so far: 350232.7
Subtracting 819 from 900 leaves us with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Advancing to step 10:
If we divide 810 by 117, we get 6 and a remainder of 108.
The next digit of our result is 6. 
Result so far: 350232.76
Subtracting 702 from 810 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 11:
The number 117 fits into 1080 9 times, leaving a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 350232.769
The remainder is 27 after subtracting 1053 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 12:
117 goes into 270 2 times with a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 350232.7692
Subtract 234 from 270 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 13:
When dividing 360 by 117, we get 3 with a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 350232.76923
If we subtract 351 from 360, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 14:
When dividing 90 by 117, we get 0 with a remainder of 90.
Put 0 as the next digit of the answer. 
Result so far: 350232.76923
Deduct 0 from 90 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 15:
900 divided by 117 is 7 with a remainder of 81.
Write down 7 as next digit of the result. 
Result so far: 350232.7692307
Subtracting 819 from 900 leaves us with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 16:
When dividing 810 by 117, we get 6 with a remainder of 108.
The number 6 becomes the next digit in our result. 
Result so far: 350232.76923076
If we subtract 702 from 810, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

After the division, we end up with 350232.76923076 and a remainder of 1.08e-07.