We divide 107371 by 40
Let's see how many times 40 fits into 107371.

Advancing to step 1:
1 divided by 40 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Going ahead to step 2:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Fetch the next digit (7) from the dividend, attach it to 10 and continue: 107 / 40

Let's proceed to step 3:
If we divide 107 by 40, we get 2 and a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 80 from 107, we get 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 40

On to step 4:
When dividing 273 by 40, we get 6 with a remainder of 33.
The next digit of our result is 6. 
Result so far: 26.0
Deduct 240 from 273 and we're left with 33.
Grab the next digit (7) from the dividend, add it to 33, then carry on: 337 / 40

On to step 5:
If we divide 337 by 40, we get 8 and a remainder of 17.
Record the quotient 8 as the next digit in the result. 
Result so far: 268.0
The remainder is 17 after subtracting 320 from 337.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 40

Advancing to step 6:
40 can be fit into 171 4 times, resulting in a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 2684.0
Subtract 160 from 171 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
The next digit of our result is 2. 
Result so far: 2684.2
If we take 80 away from 110, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
When dividing 300 by 40, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 2684.27
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2684.275
Subtract 200 from 200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2684.275
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2684.275
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 2684.275 with a balance of 0.0.