40675989 divided by 312 
Our goal is to divide 40675989 by 312.

On to step 1:
312 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 312

Let's proceed to step 2:
40 divided by 312 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 312

On to step 3:
312 can be fit into 406 1 times, resulting in a remainder of 94.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 94 after subtracting 312 from 406.
Take the next digit (7) from the dividend and append it to 94, then repeat: 947 / 312

Step 4:
312 can be fit into 947 3 times, resulting in a remainder of 11.
The next digit of our result is 3. 
Result so far: 13.0
Deduct 936 from 947 and we're left with 11.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 312

Advancing to step 5:
115 divided by 312 is 0 with a remainder of 115.
The number 0 becomes the next digit in our result. 
Result so far: 130.0
Deduct 0 from 115 and we're left with 115.
Bring next digit (9) of the dividend behind the 115 and repeat the process: 1159 / 312

Going ahead to step 6:
When dividing 1159 by 312, we get 3 with a remainder of 223.
Use 3 as the next digit of our solution. 
Result so far: 1303.0
If we subtract 936 from 1159, we get 223.
Append the next digit (8) from the dividend to 223 and continue with: 2238 / 312

On to step 7:
If we divide 2238 by 312, we get 7 and a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 13037.0
Deduct 2184 from 2238 and we're left with 54.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 312

Let's proceed to step 8:
312 goes into 549 1 times with a remainder of 237.
The next digit of our result is 1. 
Result so far: 130371.0
If we take 312 away from 549, we end up with 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Advancing to step 9:
312 goes into 2370 7 times with a remainder of 186.
The next digit of our result is 7. 
Result so far: 130371.7
The remainder is 186 after subtracting 2184 from 2370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Let's proceed to step 10:
If we divide 1860 by 312, we get 5 and a remainder of 300.
The next digit of our result is 5. 
Result so far: 130371.75
If we subtract 1560 from 1860, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 11:
312 can be fit into 3000 9 times, resulting in a remainder of 192.
Record the quotient 9 as the next digit in the result. 
Result so far: 130371.759
Subtracting 2808 from 3000 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 12:
312 can be fit into 1920 6 times, resulting in a remainder of 48.
Use 6 as the next digit of our solution. 
Result so far: 130371.7596
Subtract 1872 from 1920 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 13:
480 divided by 312 is 1 with a remainder of 168.
Record the quotient 1 as the next digit in the result. 
Result so far: 130371.75961
Subtracting 312 from 480 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Let's proceed to step 14:
If we divide 1680 by 312, we get 5 and a remainder of 120.
Use 5 as the next digit of our solution. 
Result so far: 130371.759615
Deduct 1560 from 1680 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 15:
312 goes into 1200 3 times with a remainder of 264.
Record the quotient 3 as the next digit in the result. 
Result so far: 130371.7596153
Subtract 936 from 1200 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Advancing to step 16:
312 can be fit into 2640 8 times, resulting in a remainder of 144.
Use 8 as the next digit of our solution. 
Result so far: 130371.75961538
Deduct 2496 from 2640 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

The final outcome is 130371.75961538, with a leftover of 1.44e-07.