40016144 ÷ 324 
Our goal is to divide 40016144 by 324.

Let's proceed to step 1:
324 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 324

Let's proceed to step 2:
324 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 324

Let's proceed to step 3:
324 can be fit into 400 1 times, resulting in a remainder of 76.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 324 from 400 to get 76.
Append the next digit (1) from the dividend to 76 and continue with: 761 / 324

Let's proceed to step 4:
The number 324 fits into 761 2 times, leaving a remainder of 113.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 648 from 761 to get 113.
Grab the next digit (6) from the dividend, add it to 113, then carry on: 1136 / 324

Step 5:
324 goes into 1136 3 times with a remainder of 164.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Subtracting 972 from 1136 leaves us with 164.
Append the next digit (1) from the dividend to 164 and continue with: 1641 / 324

Let's proceed to step 6:
324 goes into 1641 5 times with a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 1235.0
If we subtract 1620 from 1641, we get 21.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 324

Step 7:
324 goes into 214 0 times with a remainder of 214.
Use 0 as the next digit of our solution. 
Result so far: 12350.0
If we take 0 away from 214, we end up with 214.
Take the next digit (4) from the dividend and append it to 214, then repeat: 2144 / 324

Going ahead to step 8:
324 goes into 2144 6 times with a remainder of 200.
Put 6 as the next digit of the answer. 
Result so far: 123506.0
If we subtract 1944 from 2144, 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 9:
2000 divided by 324 is 6 with a remainder of 56.
The next digit of our result is 6. 
Result so far: 123506.6
Deduct 1944 from 2000 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
324 goes into 560 1 times with a remainder of 236.
Write down 1 as next digit of the result. 
Result so far: 123506.61
If we subtract 324 from 560, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 11:
324 can be fit into 2360 7 times, resulting in a remainder of 92.
Put 7 as the next digit of the answer. 
Result so far: 123506.617
If we subtract 2268 from 2360, 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.

Step 12:
920 divided by 324 is 2 with a remainder of 272.
The next digit of our result is 2. 
Result so far: 123506.6172
Subtract 648 from 920 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Going ahead to step 13:
2720 divided by 324 is 8 with a remainder of 128.
Use 8 as the next digit of our solution. 
Result so far: 123506.61728
If we take 2592 away from 2720, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 14:
324 goes into 1280 3 times with a remainder of 308.
The number 3 becomes the next digit in our result. 
Result so far: 123506.617283
The remainder is 308 after subtracting 972 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

On to step 15:
3080 divided by 324 is 9 with a remainder of 164.
Put 9 as the next digit of the answer. 
Result so far: 123506.6172839
Subtracting 2916 from 3080 leaves us with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 16:
If we divide 1640 by 324, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 123506.61728395
If we take 1620 away from 1640, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 123506.61728395 with a remainder of 2e-08.