We look at the division of 40500351 by 39 
We want to divide 40500351 by 39.

Advancing to step 1:
When dividing 4 by 39, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 39

Going ahead to step 2:
39 can be fit into 40 1 times, resulting in a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 39 from 40 and we're left with 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 39

Advancing to step 3:
15 divided by 39 is 0 with a remainder of 15.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 15 after subtracting 0 from 15.
Take the next digit (0) from the dividend and append it to 15, then repeat: 150 / 39

On to step 4:
150 divided by 39 is 3 with a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 103.0
The remainder is 33 after subtracting 117 from 150.
Grab the next digit (0) from the dividend, add it to 33, then carry on: 330 / 39

Let's proceed to step 5:
39 goes into 330 8 times with a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 1038.0
The remainder is 18 after subtracting 312 from 330.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 39

Let's proceed to step 6:
If we divide 183 by 39, we get 4 and a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 10384.0
Deduct 156 from 183 and we're left with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 39

Going ahead to step 7:
If we divide 275 by 39, we get 7 and a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 103847.0
Deduct 273 from 275 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 39

Moving on to step 8:
The number 39 fits into 21 0 times, leaving a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 1038470.0
If we subtract 0 from 21, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 9:
When dividing 210 by 39, we get 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 1038470.5
If we take 195 away from 210, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 10:
150 divided by 39 is 3 with a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 1038470.53
Subtracting 117 from 150 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.

Step 11:
The number 39 fits into 330 8 times, leaving a remainder of 18.
The next digit of our result is 8. 
Result so far: 1038470.538
The remainder is 18 after subtracting 312 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 12:
The number 39 fits into 180 4 times, leaving a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 1038470.5384
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
If we divide 240 by 39, we get 6 and a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 1038470.53846
If we take 234 away from 240, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 14:
If we divide 60 by 39, we get 1 and a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1038470.538461
If we take 39 away from 60, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 15:
If we divide 210 by 39, we get 5 and a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 1038470.5384615
Subtract 195 from 210 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 16:
39 goes into 150 3 times with a remainder of 33.
The number 3 becomes the next digit in our result. 
Result so far: 1038470.53846153
Subtract 117 from 150 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

After the division, we end up with 1038470.53846153 and a remainder of 3.3e-08.