40437878 divided by 339 
Our goal is to divide 40437878 by 339.

Going ahead to step 1:
4 divided by 339 is 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 339

Let's proceed to step 2:
The number 339 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 339

Step 3:
If we divide 404 by 339, we get 1 and a remainder of 65.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 339 from 404 and we're left with 65.
Include the next digit (3) from the dividend after 65, then repeat: 653 / 339

Advancing to step 4:
The number 339 fits into 653 1 times, leaving a remainder of 314.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we subtract 339 from 653, we get 314.
Include the next digit (7) from the dividend after 314, then repeat: 3147 / 339

On to step 5:
3147 divided by 339 is 9 with a remainder of 96.
The next digit of our result is 9. 
Result so far: 119.0
The remainder is 96 after subtracting 3051 from 3147.
Take the next digit (8) from the dividend and append it to 96, then repeat: 968 / 339

Moving on to step 6:
968 divided by 339 is 2 with a remainder of 290.
Use 2 as the next digit of our solution. 
Result so far: 1192.0
Subtracting 678 from 968 leaves us with 290.
Fetch the next digit (7) from the dividend, attach it to 290 and continue: 2907 / 339

Step 7:
If we divide 2907 by 339, we get 8 and a remainder of 195.
Use 8 as the next digit of our solution. 
Result so far: 11928.0
If we subtract 2712 from 2907, we get 195.
Append the next digit (8) from the dividend to 195 and continue with: 1958 / 339

Let's proceed to step 8:
The number 339 fits into 1958 5 times, leaving a remainder of 263.
Use 5 as the next digit of our solution. 
Result so far: 119285.0
If we take 1695 away from 1958, we end up with 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Moving on to step 9:
If we divide 2630 by 339, we get 7 and a remainder of 257.
Put 7 as the next digit of the answer. 
Result so far: 119285.7
If we subtract 2373 from 2630, we get 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2570, and continue the process.

Going ahead to step 10:
When dividing 2570 by 339, we get 7 with a remainder of 197.
Put 7 as the next digit of the answer. 
Result so far: 119285.77
If we subtract 2373 from 2570, we get 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Our division results in 119285.77 with a remaining 0.197.