We're dividing 40673237 by 310 
We want to divide 40673237 by 310.

Let's proceed to step 1:
310 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 310

On to step 2:
40 divided by 310 is 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.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 310

On to step 3:
The number 310 fits into 406 1 times, leaving a remainder of 96.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 310 from 406 to get 96.
Fetch the next digit (7) from the dividend, attach it to 96 and continue: 967 / 310

On to step 4:
If we divide 967 by 310, we get 3 and a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtract 930 from 967 to get 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 310

Moving on to step 5:
The number 310 fits into 373 1 times, leaving a remainder of 63.
The number 1 becomes the next digit in our result. 
Result so far: 131.0
If we take 310 away from 373, we end up with 63.
Include the next digit (2) from the dividend after 63, then repeat: 632 / 310

Let's proceed to step 6:
When dividing 632 by 310, we get 2 with a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 1312.0
Subtract 620 from 632 to get 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 310

Going ahead to step 7:
The number 310 fits into 123 0 times, leaving a remainder of 123.
Put 0 as the next digit of the answer. 
Result so far: 13120.0
If we subtract 0 from 123, we get 123.
Grab the next digit (7) from the dividend, add it to 123, then carry on: 1237 / 310

Advancing to step 8:
310 goes into 1237 3 times with a remainder of 307.
The number 3 becomes the next digit in our result. 
Result so far: 131203.0
If we take 930 away from 1237, we end up with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Let's proceed to step 9:
3070 divided by 310 is 9 with a remainder of 280.
The next digit of our result is 9. 
Result so far: 131203.9
If we take 2790 away from 3070, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 10:
When dividing 2800 by 310, we get 9 with a remainder of 10.
The next digit of our result is 9. 
Result so far: 131203.99
Deduct 2790 from 2800 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 131203.99 with a remainder of 0.01.