We're dividing 40596938 by 314 
We want to divide 40596938 by 314.

Going ahead to step 1:
314 goes into 4 0 times with 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 / 314

Advancing to step 2:
40 divided by 314 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 314

Advancing to step 3:
405 divided by 314 is 1 with a remainder of 91.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 314 from 405 to get 91.
Fetch the next digit (9) from the dividend, attach it to 91 and continue: 919 / 314

Going ahead to step 4:
314 can be fit into 919 2 times, resulting in a remainder of 291.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 628 from 919 leaves us with 291.
Bring next digit (6) of the dividend behind the 291 and repeat the process: 2916 / 314

Step 5:
2916 divided by 314 is 9 with a remainder of 90.
Put 9 as the next digit of the answer. 
Result so far: 129.0
The remainder is 90 after subtracting 2826 from 2916.
Bring next digit (9) of the dividend behind the 90 and repeat the process: 909 / 314

Moving on to step 6:
The number 314 fits into 909 2 times, leaving a remainder of 281.
Write down 2 as next digit of the result. 
Result so far: 1292.0
Deduct 628 from 909 and we're left with 281.
Take the next digit (3) from the dividend and append it to 281, then repeat: 2813 / 314

Moving on to step 7:
If we divide 2813 by 314, we get 8 and a remainder of 301.
The number 8 becomes the next digit in our result. 
Result so far: 12928.0
If we subtract 2512 from 2813, we get 301.
Take the next digit (8) from the dividend and append it to 301, then repeat: 3018 / 314

Let's proceed to step 8:
314 goes into 3018 9 times with a remainder of 192.
Put 9 as the next digit of the answer. 
Result so far: 129289.0
Deduct 2826 from 3018 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 9:
When dividing 1920 by 314, we get 6 with a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 129289.6
If we take 1884 away from 1920, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 10:
The number 314 fits into 360 1 times, leaving a remainder of 46.
Write down 1 as next digit of the result. 
Result so far: 129289.61
Subtracting 314 from 360 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 11:
314 can be fit into 460 1 times, resulting in a remainder of 146.
Write down 1 as next digit of the result. 
Result so far: 129289.611
Deduct 314 from 460 and we're left with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

After the division, we end up with 129289.611 and a remainder of 0.0146.