We look at the division of 40270539 by 391 
We're looking to find how many times 391 goes into 40270539.

Advancing to step 1:
391 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 391

Step 2:
391 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 391

Step 3:
The number 391 fits into 402 1 times, leaving a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 391 from 402 to get 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 391

On to step 4:
The number 391 fits into 117 0 times, leaving a remainder of 117.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we subtract 0 from 117, we get 117.
Bring next digit (0) of the dividend behind the 117 and repeat the process: 1170 / 391

Step 5:
The number 391 fits into 1170 2 times, leaving a remainder of 388.
Record the quotient 2 as the next digit in the result. 
Result so far: 102.0
The remainder is 388 after subtracting 782 from 1170.
Fetch the next digit (5) from the dividend, attach it to 388 and continue: 3885 / 391

On to step 6:
If we divide 3885 by 391, we get 9 and a remainder of 366.
Put 9 as the next digit of the answer. 
Result so far: 1029.0
Subtract 3519 from 3885 to get 366.
Bring next digit (3) of the dividend behind the 366 and repeat the process: 3663 / 391

On to step 7:
391 goes into 3663 9 times with a remainder of 144.
Put 9 as the next digit of the answer. 
Result so far: 10299.0
Subtracting 3519 from 3663 leaves us with 144.
Grab the next digit (9) from the dividend, add it to 144, then carry on: 1449 / 391

Step 8:
1449 divided by 391 is 3 with a remainder of 276.
Write down 3 as next digit of the result. 
Result so far: 102993.0
If we subtract 1173 from 1449, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Let's proceed to step 9:
391 goes into 2760 7 times with a remainder of 23.
The next digit of our result is 7. 
Result so far: 102993.7
The remainder is 23 after subtracting 2737 from 2760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 10:
230 divided by 391 is 0 with a remainder of 230.
Use 0 as the next digit of our solution. 
Result so far: 102993.7
Deduct 0 from 230 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 11:
2300 divided by 391 is 5 with a remainder of 345.
The next digit of our result is 5. 
Result so far: 102993.705
If we subtract 1955 from 2300, 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 12:
The number 391 fits into 3450 8 times, leaving a remainder of 322.
Use 8 as the next digit of our solution. 
Result so far: 102993.7058
Subtracting 3128 from 3450 leaves us with 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3220, and continue the process.

Let's proceed to step 13:
391 goes into 3220 8 times with a remainder of 92.
Record the quotient 8 as the next digit in the result. 
Result so far: 102993.70588
If we subtract 3128 from 3220, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

The final result is 102993.70588 with a remainder of 9.2e-05.