40013099 ÷ 328 
Let's see how many times 328 fits into 40013099.

Advancing to step 1:
The number 328 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 328

Let's proceed to step 2:
If we divide 40 by 328, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 328

Advancing to step 3:
328 can be fit into 400 1 times, resulting in a remainder of 72.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 72 after subtracting 328 from 400.
Append the next digit (1) from the dividend to 72 and continue with: 721 / 328

On to step 4:
328 goes into 721 2 times with a remainder of 65.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 65 after subtracting 656 from 721.
Fetch the next digit (3) from the dividend, attach it to 65 and continue: 653 / 328

Let's proceed to step 5:
The number 328 fits into 653 1 times, leaving a remainder of 325.
The next digit of our result is 1. 
Result so far: 121.0
The remainder is 325 after subtracting 328 from 653.
Grab the next digit (0) from the dividend, add it to 325, then carry on: 3250 / 328

Step 6:
328 can be fit into 3250 9 times, resulting in a remainder of 298.
Use 9 as the next digit of our solution. 
Result so far: 1219.0
The remainder is 298 after subtracting 2952 from 3250.
Grab the next digit (9) from the dividend, add it to 298, then carry on: 2989 / 328

Going ahead to step 7:
2989 divided by 328 is 9 with a remainder of 37.
The next digit of our result is 9. 
Result so far: 12199.0
The remainder is 37 after subtracting 2952 from 2989.
Bring next digit (9) of the dividend behind the 37 and repeat the process: 379 / 328

Step 8:
328 goes into 379 1 times with a remainder of 51.
Use 1 as the next digit of our solution. 
Result so far: 121991.0
Deduct 328 from 379 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 9:
328 can be fit into 510 1 times, resulting in a remainder of 182.
The number 1 becomes the next digit in our result. 
Result so far: 121991.1
Deduct 328 from 510 and we're left with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

On to step 10:
When dividing 1820 by 328, we get 5 with a remainder of 180.
Use 5 as the next digit of our solution. 
Result so far: 121991.15
The remainder is 180 after subtracting 1640 from 1820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 11:
328 can be fit into 1800 5 times, resulting in a remainder of 160.
The next digit of our result is 5. 
Result so far: 121991.155
Subtract 1640 from 1800 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 121991.155 with a remainder of 0.016.