We're dividing 40598927 by 354 
Let's see how many times 354 fits into 40598927.

Let's proceed to step 1:
The number 354 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 354

Advancing to step 2:
When dividing 40 by 354, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 354

Let's proceed to step 3:
The number 354 fits into 405 1 times, leaving a remainder of 51.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 354 from 405 and we're left with 51.
Append the next digit (9) from the dividend to 51 and continue with: 519 / 354

On to step 4:
If we divide 519 by 354, we get 1 and a remainder of 165.
Use 1 as the next digit of our solution. 
Result so far: 11.0
If we subtract 354 from 519, we get 165.
Include the next digit (8) from the dividend after 165, then repeat: 1658 / 354

Going ahead to step 5:
354 goes into 1658 4 times with a remainder of 242.
The next digit of our result is 4. 
Result so far: 114.0
The remainder is 242 after subtracting 1416 from 1658.
Grab the next digit (9) from the dividend, add it to 242, then carry on: 2429 / 354

Let's proceed to step 6:
The number 354 fits into 2429 6 times, leaving a remainder of 305.
The next digit of our result is 6. 
Result so far: 1146.0
If we take 2124 away from 2429, we end up with 305.
Fetch the next digit (2) from the dividend, attach it to 305 and continue: 3052 / 354

Advancing to step 7:
354 can be fit into 3052 8 times, resulting in a remainder of 220.
Write down 8 as next digit of the result. 
Result so far: 11468.0
The remainder is 220 after subtracting 2832 from 3052.
Include the next digit (7) from the dividend after 220, then repeat: 2207 / 354

Step 8:
354 goes into 2207 6 times with a remainder of 83.
Use 6 as the next digit of our solution. 
Result so far: 114686.0
Deduct 2124 from 2207 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Let's proceed to step 9:
If we divide 830 by 354, we get 2 and a remainder of 122.
The next digit of our result is 2. 
Result so far: 114686.2
If we subtract 708 from 830, we get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Step 10:
1220 divided by 354 is 3 with a remainder of 158.
Use 3 as the next digit of our solution. 
Result so far: 114686.23
Deduct 1062 from 1220 and we're left with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

On to step 11:
354 goes into 1580 4 times with a remainder of 164.
Write down 4 as next digit of the result. 
Result so far: 114686.234
Deduct 1416 from 1580 and we're left 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.

Step 12:
The number 354 fits into 1640 4 times, leaving a remainder of 224.
Use 4 as the next digit of our solution. 
Result so far: 114686.2344
Deduct 1416 from 1640 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

After the division, we end up with 114686.2344 and a remainder of 0.00224.