We look at the division of 40149323 by 356 
We want to figure out the number of times 40149323 can be divided by 356.

Let's proceed to step 1:
If we divide 4 by 356, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 356

Moving on to step 2:
356 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 356

Advancing to step 3:
356 can be fit into 401 1 times, resulting in a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 356 from 401 leaves us with 45.
Fetch the next digit (4) from the dividend, attach it to 45 and continue: 454 / 356

Advancing to step 4:
356 goes into 454 1 times with a remainder of 98.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 356 from 454 and we're left with 98.
Include the next digit (9) from the dividend after 98, then repeat: 989 / 356

On to step 5:
356 can be fit into 989 2 times, resulting in a remainder of 277.
Put 2 as the next digit of the answer. 
Result so far: 112.0
If we subtract 712 from 989, we get 277.
Take the next digit (3) from the dividend and append it to 277, then repeat: 2773 / 356

Moving on to step 6:
When dividing 2773 by 356, we get 7 with a remainder of 281.
Put 7 as the next digit of the answer. 
Result so far: 1127.0
Subtract 2492 from 2773 to get 281.
Bring next digit (2) of the dividend behind the 281 and repeat the process: 2812 / 356

Let's proceed to step 7:
2812 divided by 356 is 7 with a remainder of 320.
The number 7 becomes the next digit in our result. 
Result so far: 11277.0
Deduct 2492 from 2812 and we're left with 320.
Fetch the next digit (3) from the dividend, attach it to 320 and continue: 3203 / 356

Advancing to step 8:
When dividing 3203 by 356, we get 8 with a remainder of 355.
Use 8 as the next digit of our solution. 
Result so far: 112778.0
The remainder is 355 after subtracting 2848 from 3203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Step 9:
The number 356 fits into 3550 9 times, leaving a remainder of 346.
The number 9 becomes the next digit in our result. 
Result so far: 112778.9
Deduct 3204 from 3550 and we're left with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

On to step 10:
The number 356 fits into 3460 9 times, leaving a remainder of 256.
Record the quotient 9 as the next digit in the result. 
Result so far: 112778.99
The remainder is 256 after subtracting 3204 from 3460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The final outcome is 112778.99, with a leftover of 0.256.