40147026 ÷ 354 
Let's see how many times 354 fits into 40147026.

Going ahead to step 1:
When dividing 4 by 354, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 354

Step 2:
The number 354 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 354

Let's proceed to step 3:
If we divide 401 by 354, we get 1 and a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 354 from 401 leaves us with 47.
Grab the next digit (4) from the dividend, add it to 47, then carry on: 474 / 354

Let's proceed to step 4:
474 divided by 354 is 1 with a remainder of 120.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 354 from 474 leaves us with 120.
Fetch the next digit (7) from the dividend, attach it to 120 and continue: 1207 / 354

On to step 5:
When dividing 1207 by 354, we get 3 with a remainder of 145.
The next digit of our result is 3. 
Result so far: 113.0
Subtracting 1062 from 1207 leaves us with 145.
Grab the next digit (0) from the dividend, add it to 145, then carry on: 1450 / 354

Going ahead to step 6:
354 goes into 1450 4 times with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 1134.0
If we take 1416 away from 1450, we end up with 34.
Include the next digit (2) from the dividend after 34, then repeat: 342 / 354

Advancing to step 7:
The number 354 fits into 342 0 times, leaving a remainder of 342.
Record the quotient 0 as the next digit in the result. 
Result so far: 11340.0
The remainder is 342 after subtracting 0 from 342.
Bring next digit (6) of the dividend behind the 342 and repeat the process: 3426 / 354

Step 8:
When dividing 3426 by 354, we get 9 with a remainder of 240.
Record the quotient 9 as the next digit in the result. 
Result so far: 113409.0
If we take 3186 away from 3426, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

On to step 9:
If we divide 2400 by 354, we get 6 and a remainder of 276.
Put 6 as the next digit of the answer. 
Result so far: 113409.6
Subtracting 2124 from 2400 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.

Step 10:
354 can be fit into 2760 7 times, resulting in a remainder of 282.
The next digit of our result is 7. 
Result so far: 113409.67
Subtracting 2478 from 2760 leaves us with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Going ahead to step 11:
354 goes into 2820 7 times with a remainder of 342.
Record the quotient 7 as the next digit in the result. 
Result so far: 113409.677
Deduct 2478 from 2820 and we're left with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

The quotient of the division is 113409.677, and the remainder is 0.0342.