We're dividing 40575301 by 397 
We want to divide 40575301 by 397.

Going ahead to step 1:
4 divided by 397 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 397

Moving on to step 2:
The number 397 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 397

Let's proceed to step 3:
When dividing 405 by 397, we get 1 with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 397 from 405 leaves us with 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 397

Moving on to step 4:
397 can be fit into 87 0 times, resulting in a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 87 after subtracting 0 from 87.
Include the next digit (5) from the dividend after 87, then repeat: 875 / 397

Going ahead to step 5:
397 can be fit into 875 2 times, resulting in a remainder of 81.
Put 2 as the next digit of the answer. 
Result so far: 102.0
If we subtract 794 from 875, we get 81.
Include the next digit (3) from the dividend after 81, then repeat: 813 / 397

Step 6:
The number 397 fits into 813 2 times, leaving a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 1022.0
Subtracting 794 from 813 leaves us with 19.
Take the next digit (0) from the dividend and append it to 19, then repeat: 190 / 397

Advancing to step 7:
If we divide 190 by 397, we get 0 and a remainder of 190.
Record the quotient 0 as the next digit in the result. 
Result so far: 10220.0
If we subtract 0 from 190, we get 190.
Bring next digit (1) of the dividend behind the 190 and repeat the process: 1901 / 397

Step 8:
The number 397 fits into 1901 4 times, leaving a remainder of 313.
The number 4 becomes the next digit in our result. 
Result so far: 102204.0
Deduct 1588 from 1901 and we're left with 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Step 9:
3130 divided by 397 is 7 with a remainder of 351.
The number 7 becomes the next digit in our result. 
Result so far: 102204.7
If we subtract 2779 from 3130, we get 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

On to step 10:
3510 divided by 397 is 8 with a remainder of 334.
Use 8 as the next digit of our solution. 
Result so far: 102204.78
If we subtract 3176 from 3510, we get 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Advancing to step 11:
397 can be fit into 3340 8 times, resulting in a remainder of 164.
The number 8 becomes the next digit in our result. 
Result so far: 102204.788
If we take 3176 away from 3340, we end up with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

The final outcome is 102204.788, with a leftover of 0.0164.