We look at the division of 40344472 by 392 
We want to divide 40344472 by 392.

Advancing to step 1:
392 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 392

On to step 2:
40 divided by 392 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 392

Advancing to step 3:
If we divide 403 by 392, we get 1 and a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 392 away from 403, we end up with 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 392

Going ahead to step 4:
The number 392 fits into 114 0 times, leaving a remainder of 114.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 114 to get 114.
Append the next digit (4) from the dividend to 114 and continue with: 1144 / 392

On to step 5:
If we divide 1144 by 392, we get 2 and a remainder of 360.
Use 2 as the next digit of our solution. 
Result so far: 102.0
Deduct 784 from 1144 and we're left with 360.
Append the next digit (4) from the dividend to 360 and continue with: 3604 / 392

On to step 6:
392 goes into 3604 9 times with a remainder of 76.
Write down 9 as next digit of the result. 
Result so far: 1029.0
If we subtract 3528 from 3604, we get 76.
Take the next digit (7) from the dividend and append it to 76, then repeat: 767 / 392

Advancing to step 7:
If we divide 767 by 392, we get 1 and a remainder of 375.
The number 1 becomes the next digit in our result. 
Result so far: 10291.0
Subtracting 392 from 767 leaves us with 375.
Take the next digit (2) from the dividend and append it to 375, then repeat: 3752 / 392

Let's proceed to step 8:
If we divide 3752 by 392, we get 9 and a remainder of 224.
Put 9 as the next digit of the answer. 
Result so far: 102919.0
If we subtract 3528 from 3752, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 9:
2240 divided by 392 is 5 with a remainder of 280.
Use 5 as the next digit of our solution. 
Result so far: 102919.5
Deduct 1960 from 2240 and we're left 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.

Let's proceed to step 10:
392 goes into 2800 7 times with a remainder of 56.
Record the quotient 7 as the next digit in the result. 
Result so far: 102919.57
Subtracting 2744 from 2800 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 11:
When dividing 560 by 392, we get 1 with a remainder of 168.
Use 1 as the next digit of our solution. 
Result so far: 102919.571
Subtract 392 from 560 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 12:
392 can be fit into 1680 4 times, resulting in a remainder of 112.
The number 4 becomes the next digit in our result. 
Result so far: 102919.5714
Subtracting 1568 from 1680 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Advancing to step 13:
1120 divided by 392 is 2 with a remainder of 336.
The number 2 becomes the next digit in our result. 
Result so far: 102919.57142
If we subtract 784 from 1120, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Moving on to step 14:
The number 392 fits into 3360 8 times, leaving a remainder of 224.
Write down 8 as next digit of the result. 
Result so far: 102919.571428
Subtracting 3136 from 3360 leaves us with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 15:
392 can be fit into 2240 5 times, resulting in a remainder of 280.
Write down 5 as next digit of the result. 
Result so far: 102919.5714285
Deduct 1960 from 2240 and we're left 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.

Going ahead to step 16:
2800 divided by 392 is 7 with a remainder of 56.
The number 7 becomes the next digit in our result. 
Result so far: 102919.57142857
Deduct 2744 from 2800 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 102919.57142857 and a remainder of 5.6e-08.