40769978 ÷ 300 
We want to figure out the number of times 40769978 can be divided by 300.

Advancing to step 1:
The number 300 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 300

Moving on to step 2:
300 goes into 40 0 times with 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 (7) from the dividend, attach it to 40 and continue: 407 / 300

Going ahead to step 3:
The number 300 fits into 407 1 times, leaving a remainder of 107.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 300 away from 407, we end up with 107.
Take the next digit (6) from the dividend and append it to 107, then repeat: 1076 / 300

Moving on to step 4:
When dividing 1076 by 300, we get 3 with a remainder of 176.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 176 after subtracting 900 from 1076.
Fetch the next digit (9) from the dividend, attach it to 176 and continue: 1769 / 300

Step 5:
The number 300 fits into 1769 5 times, leaving a remainder of 269.
The next digit of our result is 5. 
Result so far: 135.0
If we subtract 1500 from 1769, we get 269.
Grab the next digit (9) from the dividend, add it to 269, then carry on: 2699 / 300

Step 6:
When dividing 2699 by 300, we get 8 with a remainder of 299.
Put 8 as the next digit of the answer. 
Result so far: 1358.0
The remainder is 299 after subtracting 2400 from 2699.
Grab the next digit (7) from the dividend, add it to 299, then carry on: 2997 / 300

Going ahead to step 7:
2997 divided by 300 is 9 with a remainder of 297.
Use 9 as the next digit of our solution. 
Result so far: 13589.0
The remainder is 297 after subtracting 2700 from 2997.
Fetch the next digit (8) from the dividend, attach it to 297 and continue: 2978 / 300

Advancing to step 8:
If we divide 2978 by 300, we get 9 and a remainder of 278.
Record the quotient 9 as the next digit in the result. 
Result so far: 135899.0
If we take 2700 away from 2978, we end up with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Advancing to step 9:
When dividing 2780 by 300, we get 9 with a remainder of 80.
The number 9 becomes the next digit in our result. 
Result so far: 135899.9
If we take 2700 away from 2780, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 10:
When dividing 800 by 300, we get 2 with a remainder of 200.
The next digit of our result is 2. 
Result so far: 135899.92
If we subtract 600 from 800, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 11:
300 can be fit into 2000 6 times, resulting in a remainder of 200.
Record the quotient 6 as the next digit in the result. 
Result so far: 135899.926
Subtract 1800 from 2000 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
If we divide 2000 by 300, we get 6 and a remainder of 200.
The next digit of our result is 6. 
Result so far: 135899.9266
If we subtract 1800 from 2000, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 135899.9266 with a balance of 0.002.