We look at the division of 40908062 by 397 
We're looking to find how many times 397 goes into 40908062.

Moving on to step 1:
397 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
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 397

On to step 2:
The number 397 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 397

Step 3:
The number 397 fits into 409 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 397 from 409 to get 12.
Take the next digit (0) from the dividend and append it to 12, then repeat: 120 / 397

Going ahead to step 4:
397 goes into 120 0 times with a remainder of 120.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we take 0 away from 120, we end up with 120.
Append the next digit (8) from the dividend to 120 and continue with: 1208 / 397

Step 5:
1208 divided by 397 is 3 with a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Subtracting 1191 from 1208 leaves us with 17.
Bring next digit (0) of the dividend behind the 17 and repeat the process: 170 / 397

Moving on to step 6:
If we divide 170 by 397, we get 0 and a remainder of 170.
Record the quotient 0 as the next digit in the result. 
Result so far: 1030.0
Subtracting 0 from 170 leaves us with 170.
Fetch the next digit (6) from the dividend, attach it to 170 and continue: 1706 / 397

Let's proceed to step 7:
The number 397 fits into 1706 4 times, leaving a remainder of 118.
Put 4 as the next digit of the answer. 
Result so far: 10304.0
If we subtract 1588 from 1706, we get 118.
Include the next digit (2) from the dividend after 118, then repeat: 1182 / 397

Going ahead to step 8:
If we divide 1182 by 397, we get 2 and a remainder of 388.
Put 2 as the next digit of the answer. 
Result so far: 103042.0
Subtracting 794 from 1182 leaves us with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

On to step 9:
The number 397 fits into 3880 9 times, leaving a remainder of 307.
The number 9 becomes the next digit in our result. 
Result so far: 103042.9
Subtract 3573 from 3880 to get 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

On to step 10:
397 can be fit into 3070 7 times, resulting in a remainder of 291.
Use 7 as the next digit of our solution. 
Result so far: 103042.97
Subtracting 2779 from 3070 leaves us with 291.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2910, and continue the process.

Let's proceed to step 11:
If we divide 2910 by 397, we get 7 and a remainder of 131.
The next digit of our result is 7. 
Result so far: 103042.977
If we take 2779 away from 2910, we end up with 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

The final result is 103042.977 with a remainder of 0.0131.