We divide 36978445 by 40
Our goal is to divide 36978445 by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 40

On to step 2:
36 divided by 40 is 0 with a remainder of 36.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 36, we end up with 36.
Include the next digit (9) from the dividend after 36, then repeat: 369 / 40

Advancing to step 3:
When dividing 369 by 40, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtract 360 from 369 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 40

Step 4:
The number 40 fits into 97 2 times, leaving a remainder of 17.
The next digit of our result is 2. 
Result so far: 92.0
The remainder is 17 after subtracting 80 from 97.
Bring next digit (8) of the dividend behind the 17 and repeat the process: 178 / 40

Let's proceed to step 5:
The number 40 fits into 178 4 times, leaving a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 924.0
The remainder is 18 after subtracting 160 from 178.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 40

Let's proceed to step 6:
40 can be fit into 184 4 times, resulting in a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 9244.0
If we subtract 160 from 184, we get 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 40

Step 7:
40 can be fit into 244 6 times, resulting in a remainder of 4.
The next digit of our result is 6. 
Result so far: 92446.0
If we take 240 away from 244, we end up with 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 40

On to step 8:
40 can be fit into 45 1 times, resulting in a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 924461.0
The remainder is 5 after subtracting 40 from 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 9:
When dividing 50 by 40, we get 1 with a remainder of 10.
The next digit of our result is 1. 
Result so far: 924461.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
40 goes into 100 2 times with a remainder of 20.
The next digit of our result is 2. 
Result so far: 924461.12
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 924461.125
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 924461.125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 924461.125
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 924461.125, with a leftover of 0.0.