We're dividing 40132071 by 934 
Our goal is to divide 40132071 by 934.

Let's proceed to step 1:
If we divide 4 by 934, we get 0 and 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.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 934

On to step 2:
When dividing 40 by 934, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 934

On to step 3:
934 goes into 401 0 times with a remainder of 401.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 401 and we're left with 401.
Append the next digit (3) from the dividend to 401 and continue with: 4013 / 934

Advancing to step 4:
934 goes into 4013 4 times with a remainder of 277.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 3736 from 4013 to get 277.
Grab the next digit (2) from the dividend, add it to 277, then carry on: 2772 / 934

Moving on to step 5:
934 can be fit into 2772 2 times, resulting in a remainder of 904.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
The remainder is 904 after subtracting 1868 from 2772.
Take the next digit (0) from the dividend and append it to 904, then repeat: 9040 / 934

On to step 6:
934 goes into 9040 9 times with a remainder of 634.
The number 9 becomes the next digit in our result. 
Result so far: 429.0
If we subtract 8406 from 9040, we get 634.
Bring next digit (7) of the dividend behind the 634 and repeat the process: 6347 / 934

Moving on to step 7:
934 goes into 6347 6 times with a remainder of 743.
Use 6 as the next digit of our solution. 
Result so far: 4296.0
Subtracting 5604 from 6347 leaves us with 743.
Fetch the next digit (1) from the dividend, attach it to 743 and continue: 7431 / 934

On to step 8:
934 can be fit into 7431 7 times, resulting in a remainder of 893.
The next digit of our result is 7. 
Result so far: 42967.0
Subtract 6538 from 7431 to get 893.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8930, and continue the process.

Step 9:
934 goes into 8930 9 times with a remainder of 524.
Record the quotient 9 as the next digit in the result. 
Result so far: 42967.9
The remainder is 524 after subtracting 8406 from 8930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Advancing to step 10:
The number 934 fits into 5240 5 times, leaving a remainder of 570.
Use 5 as the next digit of our solution. 
Result so far: 42967.95
The remainder is 570 after subtracting 4670 from 5240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Moving on to step 11:
The number 934 fits into 5700 6 times, leaving a remainder of 96.
The next digit of our result is 6. 
Result so far: 42967.956
If we subtract 5604 from 5700, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 12:
934 goes into 960 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 42967.9561
If we take 934 away from 960, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 13:
260 divided by 934 is 0 with a remainder of 260.
Record the quotient 0 as the next digit in the result. 
Result so far: 42967.9561
If we subtract 0 from 260, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 14:
934 goes into 2600 2 times with a remainder of 732.
Use 2 as the next digit of our solution. 
Result so far: 42967.956102
If we take 1868 away from 2600, we end up with 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Going ahead to step 15:
934 goes into 7320 7 times with a remainder of 782.
Use 7 as the next digit of our solution. 
Result so far: 42967.9561027
If we subtract 6538 from 7320, we get 782.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7820, and continue the process.

Step 16:
934 goes into 7820 8 times with a remainder of 348.
The next digit of our result is 8. 
Result so far: 42967.95610278
If we subtract 7472 from 7820, we get 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

The final outcome is 42967.95610278, with a leftover of 3.48e-07.