We look at the division of 40021278 by 411 
Our goal is to divide 40021278 by 411.

Going ahead to step 1:
4 divided by 411 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 411

Advancing to step 2:
When dividing 40 by 411, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 411

Step 3:
The number 411 fits into 400 0 times, leaving a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 400 after subtracting 0 from 400.
Bring next digit (2) of the dividend behind the 400 and repeat the process: 4002 / 411

Advancing to step 4:
When dividing 4002 by 411, we get 9 with a remainder of 303.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 3699 from 4002 to get 303.
Fetch the next digit (1) from the dividend, attach it to 303 and continue: 3031 / 411

Moving on to step 5:
The number 411 fits into 3031 7 times, leaving a remainder of 154.
Write down 7 as next digit of the result. 
Result so far: 97.0
If we take 2877 away from 3031, we end up with 154.
Append the next digit (2) from the dividend to 154 and continue with: 1542 / 411

Advancing to step 6:
When dividing 1542 by 411, we get 3 with a remainder of 309.
Write down 3 as next digit of the result. 
Result so far: 973.0
If we take 1233 away from 1542, we end up with 309.
Include the next digit (7) from the dividend after 309, then repeat: 3097 / 411

On to step 7:
When dividing 3097 by 411, we get 7 with a remainder of 220.
Use 7 as the next digit of our solution. 
Result so far: 9737.0
If we subtract 2877 from 3097, we get 220.
Bring next digit (8) of the dividend behind the 220 and repeat the process: 2208 / 411

Step 8:
The number 411 fits into 2208 5 times, leaving a remainder of 153.
The next digit of our result is 5. 
Result so far: 97375.0
Subtracting 2055 from 2208 leaves us with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

On to step 9:
When dividing 1530 by 411, we get 3 with a remainder of 297.
The number 3 becomes the next digit in our result. 
Result so far: 97375.3
If we take 1233 away from 1530, we end up with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Step 10:
If we divide 2970 by 411, we get 7 and a remainder of 93.
The number 7 becomes the next digit in our result. 
Result so far: 97375.37
Subtracting 2877 from 2970 leaves us with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

On to step 11:
411 goes into 930 2 times with a remainder of 108.
The next digit of our result is 2. 
Result so far: 97375.372
Deduct 822 from 930 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 12:
411 can be fit into 1080 2 times, resulting in a remainder of 258.
Use 2 as the next digit of our solution. 
Result so far: 97375.3722
Subtracting 822 from 1080 leaves us with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

The quotient of the division is 97375.3722, and the remainder is 0.00258.