We look at the division of 107304 by 40 
We want to figure out the number of times 107304 can be divided by 40.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

On to step 2:
The number 40 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 40

Moving on to step 3:
107 divided by 40 is 2 with a remainder of 27.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 80 from 107, we get 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 40

Let's proceed to step 4:
If we divide 273 by 40, we get 6 and a remainder of 33.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 240 from 273 to get 33.
Bring next digit (0) of the dividend behind the 33 and repeat the process: 330 / 40

Moving on to step 5:
330 divided by 40 is 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 268.0
If we take 320 away from 330, we end up with 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 40

On to step 6:
If we divide 104 by 40, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2682.0
Subtracting 80 from 104 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
When dividing 240 by 40, we get 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 2682.6
The remainder is 0 after subtracting 240 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2682.6
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2682.6
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2682.6, with a leftover of 0.0.