We look at the division of 40070367 by 276 
Our goal is to divide 40070367 by 276.

On to step 1:
The number 276 fits into 4 0 times, leaving 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 276

Let's proceed to step 2:
276 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 276

Advancing to step 3:
If we divide 400 by 276, we get 1 and a remainder of 124.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 276 from 400, we get 124.
Bring next digit (7) of the dividend behind the 124 and repeat the process: 1247 / 276

Step 4:
When dividing 1247 by 276, we get 4 with a remainder of 143.
The next digit of our result is 4. 
Result so far: 14.0
If we take 1104 away from 1247, we end up with 143.
Fetch the next digit (0) from the dividend, attach it to 143 and continue: 1430 / 276

Let's proceed to step 5:
If we divide 1430 by 276, we get 5 and a remainder of 50.
The next digit of our result is 5. 
Result so far: 145.0
Subtracting 1380 from 1430 leaves us with 50.
Grab the next digit (3) from the dividend, add it to 50, then carry on: 503 / 276

Step 6:
503 divided by 276 is 1 with a remainder of 227.
Write down 1 as next digit of the result. 
Result so far: 1451.0
Subtracting 276 from 503 leaves us with 227.
Take the next digit (6) from the dividend and append it to 227, then repeat: 2276 / 276

Advancing to step 7:
If we divide 2276 by 276, we get 8 and a remainder of 68.
Use 8 as the next digit of our solution. 
Result so far: 14518.0
Subtracting 2208 from 2276 leaves us with 68.
Fetch the next digit (7) from the dividend, attach it to 68 and continue: 687 / 276

Advancing to step 8:
If we divide 687 by 276, we get 2 and a remainder of 135.
The next digit of our result is 2. 
Result so far: 145182.0
Subtracting 552 from 687 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

On to step 9:
276 can be fit into 1350 4 times, resulting in a remainder of 246.
Write down 4 as next digit of the result. 
Result so far: 145182.4
If we subtract 1104 from 1350, we get 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Let's proceed to step 10:
276 can be fit into 2460 8 times, resulting in a remainder of 252.
Put 8 as the next digit of the answer. 
Result so far: 145182.48
If we take 2208 away from 2460, we end up with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

On to step 11:
If we divide 2520 by 276, we get 9 and a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 145182.489
If we subtract 2484 from 2520, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 12:
If we divide 360 by 276, we get 1 and a remainder of 84.
Use 1 as the next digit of our solution. 
Result so far: 145182.4891
Subtracting 276 from 360 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 13:
When dividing 840 by 276, we get 3 with a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 145182.48913
If we subtract 828 from 840, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
276 can be fit into 120 0 times, resulting in a remainder of 120.
Use 0 as the next digit of our solution. 
Result so far: 145182.48913
Subtracting 0 from 120 leaves us 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.

Moving on to step 15:
276 goes into 1200 4 times with a remainder of 96.
The number 4 becomes the next digit in our result. 
Result so far: 145182.4891304
Subtracting 1104 from 1200 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 16:
When dividing 960 by 276, we get 3 with a remainder of 132.
Record the quotient 3 as the next digit in the result. 
Result so far: 145182.48913043
Subtracting 828 from 960 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Our division results in 145182.48913043 with a remaining 1.32e-07.