We divide 110302 by 40
We're looking to find how many times 40 goes into 110302.

Moving on to step 1:
1 divided by 40 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 40

On to step 2:
When dividing 11 by 40, we get 0 with a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 11 after subtracting 0 from 11.
Grab the next digit (0) from the dividend, add it to 11, then carry on: 110 / 40

Let's proceed to step 3:
110 divided by 40 is 2 with a remainder of 30.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 80 from 110 to get 30.
Grab the next digit (3) from the dividend, add it to 30, then carry on: 303 / 40

Advancing to step 4:
40 goes into 303 7 times with a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtracting 280 from 303 leaves us with 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 40

Let's proceed to step 5:
The number 40 fits into 230 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 275.0
If we take 200 away from 230, we end up with 30.
Append the next digit (2) from the dividend to 30 and continue with: 302 / 40

Moving on to step 6:
40 can be fit into 302 7 times, resulting in a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 2757.0
Subtract 280 from 302 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
When dividing 220 by 40, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2757.5
If we subtract 200 from 220, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2757.55
If we take 200 away from 200, we end up 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.

Our division results in 2757.55 with a remaining 0.0.