We look at the division of 40038994 by 981 
We want to figure out the number of times 40038994 can be divided by 981.

Moving on to step 1:
The number 981 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 981

Moving on to step 2:
The number 981 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 981

Going ahead to step 3:
981 can be fit into 400 0 times, resulting in a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 400 leaves us with 400.
Grab the next digit (3) from the dividend, add it to 400, then carry on: 4003 / 981

Let's proceed to step 4:
4003 divided by 981 is 4 with a remainder of 79.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 79 after subtracting 3924 from 4003.
Grab the next digit (8) from the dividend, add it to 79, then carry on: 798 / 981

On to step 5:
981 goes into 798 0 times with a remainder of 798.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Deduct 0 from 798 and we're left with 798.
Bring next digit (9) of the dividend behind the 798 and repeat the process: 7989 / 981

On to step 6:
981 goes into 7989 8 times with a remainder of 141.
The number 8 becomes the next digit in our result. 
Result so far: 408.0
Subtracting 7848 from 7989 leaves us with 141.
Include the next digit (9) from the dividend after 141, then repeat: 1419 / 981

On to step 7:
981 can be fit into 1419 1 times, resulting in a remainder of 438.
Put 1 as the next digit of the answer. 
Result so far: 4081.0
Deduct 981 from 1419 and we're left with 438.
Take the next digit (4) from the dividend and append it to 438, then repeat: 4384 / 981

Let's proceed to step 8:
4384 divided by 981 is 4 with a remainder of 460.
The number 4 becomes the next digit in our result. 
Result so far: 40814.0
If we take 3924 away from 4384, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 9:
The number 981 fits into 4600 4 times, leaving a remainder of 676.
Use 4 as the next digit of our solution. 
Result so far: 40814.4
If we take 3924 away from 4600, we end up with 676.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6760, and continue the process.

Step 10:
981 goes into 6760 6 times with a remainder of 874.
Put 6 as the next digit of the answer. 
Result so far: 40814.46
Deduct 5886 from 6760 and we're left with 874.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8740, and continue the process.

On to step 11:
The number 981 fits into 8740 8 times, leaving a remainder of 892.
Put 8 as the next digit of the answer. 
Result so far: 40814.468
Subtracting 7848 from 8740 leaves us with 892.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8920, and continue the process.

On to step 12:
The number 981 fits into 8920 9 times, leaving a remainder of 91.
Record the quotient 9 as the next digit in the result. 
Result so far: 40814.4689
If we subtract 8829 from 8920, we get 91.
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 13:
When dividing 910 by 981, we get 0 with a remainder of 910.
Record the quotient 0 as the next digit in the result. 
Result so far: 40814.4689
If we take 0 away from 910, we end up with 910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9100, and continue the process.

Going ahead to step 14:
9100 divided by 981 is 9 with a remainder of 271.
Write down 9 as next digit of the result. 
Result so far: 40814.468909
The remainder is 271 after subtracting 8829 from 9100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

Moving on to step 15:
When dividing 2710 by 981, we get 2 with a remainder of 748.
The next digit of our result is 2. 
Result so far: 40814.4689092
Subtract 1962 from 2710 to get 748.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7480, and continue the process.

Advancing to step 16:
The number 981 fits into 7480 7 times, leaving a remainder of 613.
Put 7 as the next digit of the answer. 
Result so far: 40814.46890927
Subtracting 6867 from 7480 leaves us with 613.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6130, and continue the process.

The final outcome is 40814.46890927, with a leftover of 6.13e-07.