Let's divide 40004474 by 109
Our goal is to divide 40004474 by 109.

On to step 1:
The number 109 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 109

Moving on to step 2:
109 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 109

Advancing to step 3:
109 goes into 400 3 times with a remainder of 73.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 327 from 400 leaves us with 73.
Fetch the next digit (0) from the dividend, attach it to 73 and continue: 730 / 109

On to step 4:
109 goes into 730 6 times with a remainder of 76.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
Subtracting 654 from 730 leaves us with 76.
Grab the next digit (4) from the dividend, add it to 76, then carry on: 764 / 109

On to step 5:
109 can be fit into 764 7 times, resulting in a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 367.0
If we subtract 763 from 764, we get 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 109

On to step 6:
If we divide 14 by 109, we get 0 and a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 3670.0
Subtract 0 from 14 to get 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 109

Step 7:
147 divided by 109 is 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 36701.0
Subtract 109 from 147 to get 38.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 109

Advancing to step 8:
When dividing 384 by 109, we get 3 with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 367013.0
The remainder is 57 after subtracting 327 from 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 9:
109 can be fit into 570 5 times, resulting in a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 367013.5
Subtracting 545 from 570 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 10:
If we divide 250 by 109, we get 2 and a remainder of 32.
The next digit of our result is 2. 
Result so far: 367013.52
Deduct 218 from 250 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
When dividing 320 by 109, we get 2 with a remainder of 102.
Write down 2 as next digit of the result. 
Result so far: 367013.522
Deduct 218 from 320 and we're left with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

The final result is 367013.522 with a remainder of 0.0102.