We're dividing 40288495 by 101 
Let's see how many times 101 fits into 40288495.

Advancing to step 1:
101 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the 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 / 101

Going ahead to step 2:
If we divide 40 by 101, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 101

On to step 3:
The number 101 fits into 402 3 times, leaving a remainder of 99.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 303 from 402, we get 99.
Append the next digit (8) from the dividend to 99 and continue with: 998 / 101

On to step 4:
101 can be fit into 998 9 times, resulting in a remainder of 89.
Put 9 as the next digit of the answer. 
Result so far: 39.0
If we subtract 909 from 998, we get 89.
Take the next digit (8) from the dividend and append it to 89, then repeat: 898 / 101

Moving on to step 5:
101 can be fit into 898 8 times, resulting in a remainder of 90.
Record the quotient 8 as the next digit in the result. 
Result so far: 398.0
If we take 808 away from 898, we end up with 90.
Bring next digit (4) of the dividend behind the 90 and repeat the process: 904 / 101

Let's proceed to step 6:
When dividing 904 by 101, we get 8 with a remainder of 96.
The number 8 becomes the next digit in our result. 
Result so far: 3988.0
If we take 808 away from 904, we end up with 96.
Grab the next digit (9) from the dividend, add it to 96, then carry on: 969 / 101

Going ahead to step 7:
969 divided by 101 is 9 with a remainder of 60.
Record the quotient 9 as the next digit in the result. 
Result so far: 39889.0
If we take 909 away from 969, we end up with 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 101

Moving on to step 8:
101 goes into 605 5 times with a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 398895.0
Subtract 505 from 605 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 9:
101 goes into 1000 9 times with a remainder of 91.
Record the quotient 9 as the next digit in the result. 
Result so far: 398895.9
The remainder is 91 after subtracting 909 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

On to step 10:
When dividing 910 by 101, we get 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 398895.99
Deduct 909 from 910 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

The final result is 398895.99 with a remainder of 0.001.