We look at the division of 40106938 by 110 
We're looking to find how many times 110 goes into 40106938.

Going ahead to step 1:
110 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 110

Let's proceed to step 2:
110 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 110

Let's proceed to step 3:
110 goes into 401 3 times with a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 330 from 401 to get 71.
Append the next digit (0) from the dividend to 71 and continue with: 710 / 110

Moving on to step 4:
110 goes into 710 6 times with a remainder of 50.
Put 6 as the next digit of the answer. 
Result so far: 36.0
If we take 660 away from 710, we end up with 50.
Append the next digit (6) from the dividend to 50 and continue with: 506 / 110

Let's proceed to step 5:
If we divide 506 by 110, we get 4 and a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 364.0
Deduct 440 from 506 and we're left with 66.
Append the next digit (9) from the dividend to 66 and continue with: 669 / 110

Going ahead to step 6:
110 goes into 669 6 times with a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 3646.0
The remainder is 9 after subtracting 660 from 669.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 110

Let's proceed to step 7:
93 divided by 110 is 0 with a remainder of 93.
Record the quotient 0 as the next digit in the result. 
Result so far: 36460.0
If we subtract 0 from 93, we get 93.
Grab the next digit (8) from the dividend, add it to 93, then carry on: 938 / 110

Let's proceed to step 8:
When dividing 938 by 110, we get 8 with a remainder of 58.
The number 8 becomes the next digit in our result. 
Result so far: 364608.0
If we subtract 880 from 938, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Advancing to step 9:
110 goes into 580 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 364608.5
Subtracting 550 from 580 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
The number 110 fits into 300 2 times, leaving a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 364608.52
If we take 220 away from 300, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
When dividing 800 by 110, we get 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 364608.527
If we subtract 770 from 800, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 12:
110 can be fit into 300 2 times, resulting in a remainder of 80.
The next digit of our result is 2. 
Result so far: 364608.5272
Deduct 220 from 300 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 13:
When dividing 800 by 110, we get 7 with a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 364608.52727
Subtracting 770 from 800 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 14:
The number 110 fits into 300 2 times, leaving a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 364608.527272
If we take 220 away from 300, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 15:
When dividing 800 by 110, we get 7 with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 364608.5272727
If we subtract 770 from 800, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 16:
The number 110 fits into 300 2 times, leaving a remainder of 80.
Use 2 as the next digit of our solution. 
Result so far: 364608.52727272
The remainder is 80 after subtracting 220 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 364608.52727272 with a remainder of 8e-08.