40479095 ÷ 348 
We want to divide 40479095 by 348.

Step 1:
If we divide 4 by 348, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 348

Moving on to step 2:
If we divide 40 by 348, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 348

On to step 3:
348 goes into 404 1 times with a remainder of 56.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 348 from 404, we get 56.
Append the next digit (7) from the dividend to 56 and continue with: 567 / 348

On to step 4:
348 can be fit into 567 1 times, resulting in a remainder of 219.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 348 from 567 leaves us with 219.
Bring next digit (9) of the dividend behind the 219 and repeat the process: 2199 / 348

Going ahead to step 5:
If we divide 2199 by 348, we get 6 and a remainder of 111.
The next digit of our result is 6. 
Result so far: 116.0
Subtracting 2088 from 2199 leaves us with 111.
Take the next digit (0) from the dividend and append it to 111, then repeat: 1110 / 348

Moving on to step 6:
The number 348 fits into 1110 3 times, leaving a remainder of 66.
The next digit of our result is 3. 
Result so far: 1163.0
If we take 1044 away from 1110, we end up with 66.
Bring next digit (9) of the dividend behind the 66 and repeat the process: 669 / 348

Going ahead to step 7:
When dividing 669 by 348, we get 1 with a remainder of 321.
Put 1 as the next digit of the answer. 
Result so far: 11631.0
If we subtract 348 from 669, we get 321.
Fetch the next digit (5) from the dividend, attach it to 321 and continue: 3215 / 348

Let's proceed to step 8:
When dividing 3215 by 348, we get 9 with a remainder of 83.
Write down 9 as next digit of the result. 
Result so far: 116319.0
If we take 3132 away from 3215, we end up with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Moving on to step 9:
348 goes into 830 2 times with a remainder of 134.
The next digit of our result is 2. 
Result so far: 116319.2
If we take 696 away from 830, we end up with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Moving on to step 10:
If we divide 1340 by 348, we get 3 and a remainder of 296.
The number 3 becomes the next digit in our result. 
Result so far: 116319.23
If we subtract 1044 from 1340, we get 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Going ahead to step 11:
348 goes into 2960 8 times with a remainder of 176.
Put 8 as the next digit of the answer. 
Result so far: 116319.238
If we subtract 2784 from 2960, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Step 12:
The number 348 fits into 1760 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 116319.2385
Deduct 1740 from 1760 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
348 can be fit into 200 0 times, resulting in a remainder of 200.
Use 0 as the next digit of our solution. 
Result so far: 116319.2385
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 14:
The number 348 fits into 2000 5 times, leaving a remainder of 260.
Put 5 as the next digit of the answer. 
Result so far: 116319.238505
Subtract 1740 from 2000 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

On to step 15:
If we divide 2600 by 348, we get 7 and a remainder of 164.
Write down 7 as next digit of the result. 
Result so far: 116319.2385057
If we subtract 2436 from 2600, we get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Step 16:
If we divide 1640 by 348, we get 4 and a remainder of 248.
Write down 4 as next digit of the result. 
Result so far: 116319.23850574
Subtracting 1392 from 1640 leaves us with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

After the division, we end up with 116319.23850574 and a remainder of 2.48e-07.