We look at the division of 40720394 by 109 
Our goal is to divide 40720394 by 109.

Let's proceed to step 1:
When dividing 4 by 109, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 109

Step 2:
109 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 109

Moving on to step 3:
407 divided by 109 is 3 with a remainder of 80.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 327 from 407 leaves us with 80.
Bring next digit (2) of the dividend behind the 80 and repeat the process: 802 / 109

Step 4:
109 can be fit into 802 7 times, resulting in a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we take 763 away from 802, we end up with 39.
Include the next digit (0) from the dividend after 39, then repeat: 390 / 109

Let's proceed to step 5:
390 divided by 109 is 3 with a remainder of 63.
The next digit of our result is 3. 
Result so far: 373.0
Deduct 327 from 390 and we're left with 63.
Bring next digit (3) of the dividend behind the 63 and repeat the process: 633 / 109

On to step 6:
109 can be fit into 633 5 times, resulting in a remainder of 88.
Record the quotient 5 as the next digit in the result. 
Result so far: 3735.0
Subtracting 545 from 633 leaves us with 88.
Bring next digit (9) of the dividend behind the 88 and repeat the process: 889 / 109

Going ahead to step 7:
889 divided by 109 is 8 with a remainder of 17.
The number 8 becomes the next digit in our result. 
Result so far: 37358.0
Subtract 872 from 889 to get 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 109

On to step 8:
109 goes into 174 1 times with a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 373581.0
Subtract 109 from 174 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 9:
If we divide 650 by 109, we get 5 and a remainder of 105.
The number 5 becomes the next digit in our result. 
Result so far: 373581.5
The remainder is 105 after subtracting 545 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Advancing to step 10:
If we divide 1050 by 109, we get 9 and a remainder of 69.
The next digit of our result is 9. 
Result so far: 373581.59
The remainder is 69 after subtracting 981 from 1050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 11:
109 goes into 690 6 times with a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 373581.596
Subtract 654 from 690 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 12:
The number 109 fits into 360 3 times, leaving a remainder of 33.
The next digit of our result is 3. 
Result so far: 373581.5963
Subtracting 327 from 360 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 13:
109 can be fit into 330 3 times, resulting in a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 373581.59633
If we take 327 away from 330, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 373581.59633 and a remainder of 3e-06.