40167802 ÷ 349 
We want to divide 40167802 by 349.

Let's proceed to step 1:
349 can be fit into 4 0 times, resulting in 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.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 349

Moving on to step 2:
If we divide 40 by 349, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 349

Advancing to step 3:
When dividing 401 by 349, we get 1 with a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 52 after subtracting 349 from 401.
Include the next digit (6) from the dividend after 52, then repeat: 526 / 349

Let's proceed to step 4:
When dividing 526 by 349, we get 1 with a remainder of 177.
Write down 1 as next digit of the result. 
Result so far: 11.0
Subtracting 349 from 526 leaves us with 177.
Append the next digit (7) from the dividend to 177 and continue with: 1777 / 349

On to step 5:
349 can be fit into 1777 5 times, resulting in a remainder of 32.
Use 5 as the next digit of our solution. 
Result so far: 115.0
Subtracting 1745 from 1777 leaves us with 32.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 349

Let's proceed to step 6:
The number 349 fits into 328 0 times, leaving a remainder of 328.
The next digit of our result is 0. 
Result so far: 1150.0
Subtracting 0 from 328 leaves us with 328.
Take the next digit (0) from the dividend and append it to 328, then repeat: 3280 / 349

Moving on to step 7:
The number 349 fits into 3280 9 times, leaving a remainder of 139.
The number 9 becomes the next digit in our result. 
Result so far: 11509.0
If we take 3141 away from 3280, we end up with 139.
Take the next digit (2) from the dividend and append it to 139, then repeat: 1392 / 349

Going ahead to step 8:
If we divide 1392 by 349, we get 3 and a remainder of 345.
The number 3 becomes the next digit in our result. 
Result so far: 115093.0
If we subtract 1047 from 1392, we get 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

On to step 9:
349 can be fit into 3450 9 times, resulting in a remainder of 309.
Put 9 as the next digit of the answer. 
Result so far: 115093.9
The remainder is 309 after subtracting 3141 from 3450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3090, and continue the process.

Let's proceed to step 10:
349 can be fit into 3090 8 times, resulting in a remainder of 298.
The next digit of our result is 8. 
Result so far: 115093.98
The remainder is 298 after subtracting 2792 from 3090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Let's proceed to step 11:
349 goes into 2980 8 times with a remainder of 188.
Use 8 as the next digit of our solution. 
Result so far: 115093.988
Deduct 2792 from 2980 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

The final result is 115093.988 with a remainder of 0.0188.