We look at the division of 40921338 by 348 
We want to figure out the number of times 40921338 can be divided by 348.

Let's proceed to step 1:
When dividing 4 by 348, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 348

Advancing to step 2:
If we divide 40 by 348, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 348

On to step 3:
If we divide 409 by 348, we get 1 and a remainder of 61.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 348 from 409 leaves us with 61.
Take the next digit (2) from the dividend and append it to 61, then repeat: 612 / 348

On to step 4:
If we divide 612 by 348, we get 1 and a remainder of 264.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we subtract 348 from 612, we get 264.
Take the next digit (1) from the dividend and append it to 264, then repeat: 2641 / 348

On to step 5:
348 goes into 2641 7 times with a remainder of 205.
Put 7 as the next digit of the answer. 
Result so far: 117.0
Subtracting 2436 from 2641 leaves us with 205.
Append the next digit (3) from the dividend to 205 and continue with: 2053 / 348

Moving on to step 6:
348 goes into 2053 5 times with a remainder of 313.
The number 5 becomes the next digit in our result. 
Result so far: 1175.0
Subtract 1740 from 2053 to get 313.
Append the next digit (3) from the dividend to 313 and continue with: 3133 / 348

Going ahead to step 7:
When dividing 3133 by 348, we get 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 11759.0
Subtracting 3132 from 3133 leaves us with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 348

Moving on to step 8:
348 goes into 18 0 times with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 117590.0
Subtract 0 from 18 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 9:
The number 348 fits into 180 0 times, leaving a remainder of 180.
Put 0 as the next digit of the answer. 
Result so far: 117590.0
Subtract 0 from 180 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 10:
348 can be fit into 1800 5 times, resulting in a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 117590.05
If we subtract 1740 from 1800, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 11:
348 goes into 600 1 times with a remainder of 252.
Put 1 as the next digit of the answer. 
Result so far: 117590.051
The remainder is 252 after subtracting 348 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Advancing to step 12:
2520 divided by 348 is 7 with a remainder of 84.
Use 7 as the next digit of our solution. 
Result so far: 117590.0517
The remainder is 84 after subtracting 2436 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 13:
If we divide 840 by 348, we get 2 and a remainder of 144.
The number 2 becomes the next digit in our result. 
Result so far: 117590.05172
If we subtract 696 from 840, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Advancing to step 14:
If we divide 1440 by 348, we get 4 and a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 117590.051724
If we subtract 1392 from 1440, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 15:
The number 348 fits into 480 1 times, leaving a remainder of 132.
Write down 1 as next digit of the result. 
Result so far: 117590.0517241
Subtract 348 from 480 to get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Step 16:
348 goes into 1320 3 times with a remainder of 276.
Put 3 as the next digit of the answer. 
Result so far: 117590.05172413
Subtracting 1044 from 1320 leaves us with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Our division results in 117590.05172413 with a remaining 2.76e-07.