We look at the division of 40400228 by 103 
Our goal is to divide 40400228 by 103.

Moving on to step 1:
103 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 103

Advancing to step 2:
If we divide 40 by 103, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 103

On to step 3:
103 goes into 404 3 times with a remainder of 95.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 309 away from 404, we end up with 95.
Append the next digit (0) from the dividend to 95 and continue with: 950 / 103

Advancing to step 4:
If we divide 950 by 103, we get 9 and a remainder of 23.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
If we take 927 away from 950, we end up with 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 103

Let's proceed to step 5:
103 can be fit into 230 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 392.0
If we subtract 206 from 230, we get 24.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 103

On to step 6:
When dividing 242 by 103, we get 2 with a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 3922.0
If we subtract 206 from 242, we get 36.
Fetch the next digit (2) from the dividend, attach it to 36 and continue: 362 / 103

Moving on to step 7:
103 can be fit into 362 3 times, resulting in a remainder of 53.
Record the quotient 3 as the next digit in the result. 
Result so far: 39223.0
If we take 309 away from 362, we end up with 53.
Bring next digit (8) of the dividend behind the 53 and repeat the process: 538 / 103

Step 8:
The number 103 fits into 538 5 times, leaving a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 392235.0
The remainder is 23 after subtracting 515 from 538.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
If we divide 230 by 103, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 392235.2
Subtract 206 from 230 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
103 goes into 240 2 times with a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 392235.22
If we subtract 206 from 240, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The final outcome is 392235.22, with a leftover of 0.034.