We divide 40321971 by 327
Our goal is to divide 40321971 by 327.

Going ahead to step 1:
When dividing 4 by 327, we get 0 with a remainder of 4.
Write down 0 as next digit of the 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 / 327

Advancing to step 2:
When dividing 40 by 327, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 327

Advancing to step 3:
327 can be fit into 403 1 times, resulting in a remainder of 76.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 327 from 403 and we're left with 76.
Include the next digit (2) from the dividend after 76, then repeat: 762 / 327

On to step 4:
327 can be fit into 762 2 times, resulting in a remainder of 108.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we subtract 654 from 762, we get 108.
Bring next digit (1) of the dividend behind the 108 and repeat the process: 1081 / 327

Let's proceed to step 5:
If we divide 1081 by 327, we get 3 and a remainder of 100.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Subtracting 981 from 1081 leaves us with 100.
Fetch the next digit (9) from the dividend, attach it to 100 and continue: 1009 / 327

Advancing to step 6:
1009 divided by 327 is 3 with a remainder of 28.
The next digit of our result is 3. 
Result so far: 1233.0
Subtract 981 from 1009 to get 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 327

On to step 7:
327 goes into 287 0 times with a remainder of 287.
The number 0 becomes the next digit in our result. 
Result so far: 12330.0
If we take 0 away from 287, we end up with 287.
Fetch the next digit (1) from the dividend, attach it to 287 and continue: 2871 / 327

On to step 8:
2871 divided by 327 is 8 with a remainder of 255.
Record the quotient 8 as the next digit in the result. 
Result so far: 123308.0
Deduct 2616 from 2871 and we're left with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Going ahead to step 9:
327 goes into 2550 7 times with a remainder of 261.
Record the quotient 7 as the next digit in the result. 
Result so far: 123308.7
The remainder is 261 after subtracting 2289 from 2550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

On to step 10:
The number 327 fits into 2610 7 times, leaving a remainder of 321.
Write down 7 as next digit of the result. 
Result so far: 123308.77
Subtract 2289 from 2610 to get 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

After the division, we end up with 123308.77 and a remainder of 0.321.