We look at the division of 40928358 by 271 
We want to divide 40928358 by 271.

On to step 1:
When dividing 4 by 271, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 271

Moving on to step 2:
271 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
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 271

On to step 3:
The number 271 fits into 409 1 times, leaving a remainder of 138.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 271 from 409 leaves us with 138.
Append the next digit (2) from the dividend to 138 and continue with: 1382 / 271

Advancing to step 4:
271 can be fit into 1382 5 times, resulting in a remainder of 27.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Deduct 1355 from 1382 and we're left with 27.
Include the next digit (8) from the dividend after 27, then repeat: 278 / 271

Going ahead to step 5:
When dividing 278 by 271, we get 1 with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 151.0
If we subtract 271 from 278, we get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 271

On to step 6:
The number 271 fits into 73 0 times, leaving a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 1510.0
Subtracting 0 from 73 leaves us with 73.
Fetch the next digit (5) from the dividend, attach it to 73 and continue: 735 / 271

Moving on to step 7:
The number 271 fits into 735 2 times, leaving a remainder of 193.
Write down 2 as next digit of the result. 
Result so far: 15102.0
Subtracting 542 from 735 leaves us with 193.
Include the next digit (8) from the dividend after 193, then repeat: 1938 / 271

On to step 8:
271 goes into 1938 7 times with a remainder of 41.
Put 7 as the next digit of the answer. 
Result so far: 151027.0
The remainder is 41 after subtracting 1897 from 1938.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 9:
When dividing 410 by 271, we get 1 with a remainder of 139.
Use 1 as the next digit of our solution. 
Result so far: 151027.1
If we subtract 271 from 410, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

On to step 10:
When dividing 1390 by 271, we get 5 with a remainder of 35.
The next digit of our result is 5. 
Result so far: 151027.15
The remainder is 35 after subtracting 1355 from 1390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 11:
271 goes into 350 1 times with a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 151027.151
Deduct 271 from 350 and we're left with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Advancing to step 12:
If we divide 790 by 271, we get 2 and a remainder of 248.
Use 2 as the next digit of our solution. 
Result so far: 151027.1512
The remainder is 248 after subtracting 542 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Let's proceed to step 13:
271 goes into 2480 9 times with a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 151027.15129
If we subtract 2439 from 2480, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 14:
The number 271 fits into 410 1 times, leaving a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 151027.151291
Subtract 271 from 410 to get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Step 15:
The number 271 fits into 1390 5 times, leaving a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 151027.1512915
If we subtract 1355 from 1390, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 16:
271 can be fit into 350 1 times, resulting in a remainder of 79.
Write down 1 as next digit of the result. 
Result so far: 151027.15129151
Deduct 271 from 350 and we're left with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

After the division, we end up with 151027.15129151 and a remainder of 7.9e-08.