We look at the division of 40020320 by 327 
We're looking to find how many times 327 goes into 40020320.

Going ahead to step 1:
The number 327 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 327

Let's proceed to step 2:
327 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 327

Advancing to step 3:
327 can be fit into 400 1 times, resulting in a remainder of 73.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 327 from 400 to get 73.
Append the next digit (2) from the dividend to 73 and continue with: 732 / 327

Step 4:
The number 327 fits into 732 2 times, leaving a remainder of 78.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we take 654 away from 732, we end up with 78.
Append the next digit (0) from the dividend to 78 and continue with: 780 / 327

Going ahead to step 5:
The number 327 fits into 780 2 times, leaving a remainder of 126.
Record the quotient 2 as the next digit in the result. 
Result so far: 122.0
If we subtract 654 from 780, we get 126.
Take the next digit (3) from the dividend and append it to 126, then repeat: 1263 / 327

Step 6:
327 can be fit into 1263 3 times, resulting in a remainder of 282.
The number 3 becomes the next digit in our result. 
Result so far: 1223.0
Subtracting 981 from 1263 leaves us with 282.
Take the next digit (2) from the dividend and append it to 282, then repeat: 2822 / 327

Going ahead to step 7:
When dividing 2822 by 327, we get 8 with a remainder of 206.
The number 8 becomes the next digit in our result. 
Result so far: 12238.0
If we subtract 2616 from 2822, we get 206.
Append the next digit (0) from the dividend to 206 and continue with: 2060 / 327

Advancing to step 8:
If we divide 2060 by 327, we get 6 and a remainder of 98.
Put 6 as the next digit of the answer. 
Result so far: 122386.0
Subtract 1962 from 2060 to get 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Going ahead to step 9:
980 divided by 327 is 2 with a remainder of 326.
Record the quotient 2 as the next digit in the result. 
Result so far: 122386.2
Deduct 654 from 980 and we're left with 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Moving on to step 10:
327 goes into 3260 9 times with a remainder of 317.
The next digit of our result is 9. 
Result so far: 122386.29
Subtracting 2943 from 3260 leaves us with 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

Moving on to step 11:
When dividing 3170 by 327, we get 9 with a remainder of 227.
The number 9 becomes the next digit in our result. 
Result so far: 122386.299
Deduct 2943 from 3170 and we're left with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

In conclusion, the division gives 122386.299 with a balance of 0.0227.