We look at the division of 40199580 by 281 
We want to divide 40199580 by 281.

Advancing to step 1:
4 divided by 281 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 281

Advancing to step 2:
40 divided by 281 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 281

Step 3:
281 goes into 401 1 times with a remainder of 120.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 120 after subtracting 281 from 401.
Bring next digit (9) of the dividend behind the 120 and repeat the process: 1209 / 281

Step 4:
281 goes into 1209 4 times with a remainder of 85.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we take 1124 away from 1209, we end up with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 281

Let's proceed to step 5:
859 divided by 281 is 3 with a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 143.0
The remainder is 16 after subtracting 843 from 859.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 281

Going ahead to step 6:
281 can be fit into 165 0 times, resulting in a remainder of 165.
Use 0 as the next digit of our solution. 
Result so far: 1430.0
If we subtract 0 from 165, we get 165.
Grab the next digit (8) from the dividend, add it to 165, then carry on: 1658 / 281

Going ahead to step 7:
1658 divided by 281 is 5 with a remainder of 253.
Write down 5 as next digit of the result. 
Result so far: 14305.0
Subtracting 1405 from 1658 leaves us with 253.
Include the next digit (0) from the dividend after 253, then repeat: 2530 / 281

On to step 8:
281 can be fit into 2530 9 times, resulting in a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 143059.0
If we take 2529 away from 2530, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 9:
When dividing 10 by 281, we get 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 143059.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
281 can be fit into 100 0 times, resulting in a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 143059.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 143059.0 with a remainder of 0.1.