We look at the division of 40388039 by 427 
We want to divide 40388039 by 427.

Advancing to step 1:
4 divided by 427 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 427

Let's proceed to step 2:
427 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (3) of the dividend behind the 40 and repeat the process: 403 / 427

On to step 3:
427 goes into 403 0 times with a remainder of 403.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 403, we end up with 403.
Append the next digit (8) from the dividend to 403 and continue with: 4038 / 427

Moving on to step 4:
If we divide 4038 by 427, we get 9 and a remainder of 195.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 3843 from 4038 to get 195.
Bring next digit (8) of the dividend behind the 195 and repeat the process: 1958 / 427

Moving on to step 5:
When dividing 1958 by 427, we get 4 with a remainder of 250.
Record the quotient 4 as the next digit in the result. 
Result so far: 94.0
Subtracting 1708 from 1958 leaves us with 250.
Bring next digit (0) of the dividend behind the 250 and repeat the process: 2500 / 427

On to step 6:
When dividing 2500 by 427, we get 5 with a remainder of 365.
Use 5 as the next digit of our solution. 
Result so far: 945.0
Subtract 2135 from 2500 to get 365.
Fetch the next digit (3) from the dividend, attach it to 365 and continue: 3653 / 427

Going ahead to step 7:
427 goes into 3653 8 times with a remainder of 237.
Record the quotient 8 as the next digit in the result. 
Result so far: 9458.0
Subtracting 3416 from 3653 leaves us with 237.
Fetch the next digit (9) from the dividend, attach it to 237 and continue: 2379 / 427

Step 8:
427 can be fit into 2379 5 times, resulting in a remainder of 244.
Use 5 as the next digit of our solution. 
Result so far: 94585.0
Subtract 2135 from 2379 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

On to step 9:
427 goes into 2440 5 times with a remainder of 305.
Put 5 as the next digit of the answer. 
Result so far: 94585.5
If we subtract 2135 from 2440, we get 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Advancing to step 10:
The number 427 fits into 3050 7 times, leaving a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 94585.57
If we take 2989 away from 3050, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Let's proceed to step 11:
The number 427 fits into 610 1 times, leaving a remainder of 183.
The next digit of our result is 1. 
Result so far: 94585.571
Subtracting 427 from 610 leaves us with 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Step 12:
1830 divided by 427 is 4 with a remainder of 122.
The next digit of our result is 4. 
Result so far: 94585.5714
Subtracting 1708 from 1830 leaves us with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Going ahead to step 13:
The number 427 fits into 1220 2 times, leaving a remainder of 366.
Record the quotient 2 as the next digit in the result. 
Result so far: 94585.57142
Subtracting 854 from 1220 leaves us with 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

On to step 14:
427 can be fit into 3660 8 times, resulting in a remainder of 244.
The number 8 becomes the next digit in our result. 
Result so far: 94585.571428
If we take 3416 away from 3660, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Moving on to step 15:
When dividing 2440 by 427, we get 5 with a remainder of 305.
The number 5 becomes the next digit in our result. 
Result so far: 94585.5714285
If we take 2135 away from 2440, we end up with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Step 16:
3050 divided by 427 is 7 with a remainder of 61.
Use 7 as the next digit of our solution. 
Result so far: 94585.57142857
Subtract 2989 from 3050 to get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

The quotient of the division is 94585.57142857, and the remainder is 6.1e-08.