We're dividing 40678838 by 103 
We're looking to find how many times 103 goes into 40678838.

Moving on to step 1:
The number 103 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 103

Step 2:
40 divided by 103 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 103

Moving on to step 3:
If we divide 406 by 103, we get 3 and a remainder of 97.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 309 away from 406, we end up with 97.
Grab the next digit (7) from the dividend, add it to 97, then carry on: 977 / 103

Going ahead to step 4:
977 divided by 103 is 9 with a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
If we take 927 away from 977, we end up with 50.
Append the next digit (8) from the dividend to 50 and continue with: 508 / 103

Let's proceed to step 5:
If we divide 508 by 103, we get 4 and a remainder of 96.
The next digit of our result is 4. 
Result so far: 394.0
Deduct 412 from 508 and we're left with 96.
Fetch the next digit (8) from the dividend, attach it to 96 and continue: 968 / 103

On to step 6:
The number 103 fits into 968 9 times, leaving a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 3949.0
If we subtract 927 from 968, we get 41.
Take the next digit (3) from the dividend and append it to 41, then repeat: 413 / 103

On to step 7:
103 can be fit into 413 4 times, resulting in a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 39494.0
Deduct 412 from 413 and we're left with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 103

Moving on to step 8:
103 can be fit into 18 0 times, resulting in a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 394940.0
The remainder is 18 after subtracting 0 from 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
When dividing 180 by 103, we get 1 with a remainder of 77.
Use 1 as the next digit of our solution. 
Result so far: 394940.1
The remainder is 77 after subtracting 103 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 10:
If we divide 770 by 103, we get 7 and a remainder of 49.
Record the quotient 7 as the next digit in the result. 
Result so far: 394940.17
Subtracting 721 from 770 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Step 11:
103 can be fit into 490 4 times, resulting in a remainder of 78.
Put 4 as the next digit of the answer. 
Result so far: 394940.174
Deduct 412 from 490 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 12:
The number 103 fits into 780 7 times, leaving a remainder of 59.
Record the quotient 7 as the next digit in the result. 
Result so far: 394940.1747
The remainder is 59 after subtracting 721 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 13:
103 can be fit into 590 5 times, resulting in a remainder of 75.
The next digit of our result is 5. 
Result so far: 394940.17475
If we subtract 515 from 590, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 14:
If we divide 750 by 103, we get 7 and a remainder of 29.
Record the quotient 7 as the next digit in the result. 
Result so far: 394940.174757
Deduct 721 from 750 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 15:
When dividing 290 by 103, we get 2 with a remainder of 84.
Record the quotient 2 as the next digit in the result. 
Result so far: 394940.1747572
If we subtract 206 from 290, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 16:
When dividing 840 by 103, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 394940.17475728
Subtracting 824 from 840 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 394940.17475728 with a balance of 1.6e-08.