We're dividing 40614107 by 310 
We want to divide 40614107 by 310.

Moving on to step 1:
310 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 310

Moving on to step 2:
310 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 310

Advancing to step 3:
406 divided by 310 is 1 with a remainder of 96.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 310 from 406 leaves us with 96.
Include the next digit (1) from the dividend after 96, then repeat: 961 / 310

Advancing to step 4:
310 goes into 961 3 times with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we subtract 930 from 961, we get 31.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 310

On to step 5:
314 divided by 310 is 1 with a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 131.0
The remainder is 4 after subtracting 310 from 314.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 310

Moving on to step 6:
310 can be fit into 41 0 times, resulting in a remainder of 41.
Write down 0 as next digit of the result. 
Result so far: 1310.0
If we subtract 0 from 41, we get 41.
Bring next digit (0) of the dividend behind the 41 and repeat the process: 410 / 310

Advancing to step 7:
If we divide 410 by 310, we get 1 and a remainder of 100.
Write down 1 as next digit of the result. 
Result so far: 13101.0
Subtract 310 from 410 to get 100.
Include the next digit (7) from the dividend after 100, then repeat: 1007 / 310

Moving on to step 8:
310 can be fit into 1007 3 times, resulting in a remainder of 77.
Use 3 as the next digit of our solution. 
Result so far: 131013.0
The remainder is 77 after subtracting 930 from 1007.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Step 9:
310 goes into 770 2 times with a remainder of 150.
The next digit of our result is 2. 
Result so far: 131013.2
If we take 620 away from 770, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Step 10:
The number 310 fits into 1500 4 times, leaving a remainder of 260.
The next digit of our result is 4. 
Result so far: 131013.24
Subtracting 1240 from 1500 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 11:
If we divide 2600 by 310, we get 8 and a remainder of 120.
Record the quotient 8 as the next digit in the result. 
Result so far: 131013.248
If we subtract 2480 from 2600, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 12:
310 can be fit into 1200 3 times, resulting in a remainder of 270.
Record the quotient 3 as the next digit in the result. 
Result so far: 131013.2483
If we take 930 away from 1200, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Let's proceed to step 13:
When dividing 2700 by 310, we get 8 with a remainder of 220.
The next digit of our result is 8. 
Result so far: 131013.24838
If we subtract 2480 from 2700, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 14:
When dividing 2200 by 310, we get 7 with a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 131013.248387
The remainder is 30 after subtracting 2170 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 15:
310 goes into 300 0 times with a remainder of 300.
Record the quotient 0 as the next digit in the result. 
Result so far: 131013.248387
Subtracting 0 from 300 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 16:
If we divide 3000 by 310, we get 9 and a remainder of 210.
Write down 9 as next digit of the result. 
Result so far: 131013.24838709
Deduct 2790 from 3000 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

The quotient of the division is 131013.24838709, and the remainder is 2.1e-07.