We look at the division of 40420105 by 172 
We want to figure out the number of times 40420105 can be divided by 172.

Advancing to step 1:
172 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 172

Going ahead to step 2:
40 divided by 172 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 172

Step 3:
172 can be fit into 404 2 times, resulting in a remainder of 60.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 344 from 404 to get 60.
Fetch the next digit (2) from the dividend, attach it to 60 and continue: 602 / 172

Step 4:
172 can be fit into 602 3 times, resulting in a remainder of 86.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 86 after subtracting 516 from 602.
Include the next digit (0) from the dividend after 86, then repeat: 860 / 172

Step 5:
The number 172 fits into 860 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 235.0
Deduct 860 from 860 and we're left with 0.
Include the next digit (1) from the dividend after 0, then repeat: 1 / 172

On to step 6:
The number 172 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 2350.0
Subtract 0 from 1 to get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 172

Going ahead to step 7:
When dividing 10 by 172, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 23500.0
Subtract 0 from 10 to get 10.
Include the next digit (5) from the dividend after 10, then repeat: 105 / 172

On to step 8:
172 can be fit into 105 0 times, resulting in a remainder of 105.
Record the quotient 0 as the next digit in the result. 
Result so far: 235000.0
If we take 0 away from 105, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 9:
172 can be fit into 1050 6 times, resulting in a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 235000.6
Subtract 1032 from 1050 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 10:
If we divide 180 by 172, we get 1 and a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 235000.61
Subtract 172 from 180 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
The number 172 fits into 80 0 times, leaving a remainder of 80.
The next digit of our result is 0. 
Result so far: 235000.61
If we subtract 0 from 80, we 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.

Let's proceed to step 12:
800 divided by 172 is 4 with a remainder of 112.
The number 4 becomes the next digit in our result. 
Result so far: 235000.6104
Subtract 688 from 800 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Moving on to step 13:
172 goes into 1120 6 times with a remainder of 88.
The number 6 becomes the next digit in our result. 
Result so far: 235000.61046
The remainder is 88 after subtracting 1032 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 14:
172 can be fit into 880 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 235000.610465
The remainder is 20 after subtracting 860 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 15:
When dividing 200 by 172, we get 1 with a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 235000.6104651
Subtracting 172 from 200 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 16:
If we divide 280 by 172, we get 1 and a remainder of 108.
Record the quotient 1 as the next digit in the result. 
Result so far: 235000.61046511
Subtract 172 from 280 to 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.

The final outcome is 235000.61046511, with a leftover of 1.08e-07.