Let's divide 117028 by 40
Our goal is to divide 117028 by 40.

Advancing to step 1:
40 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 40

Going ahead to step 2:
40 can be fit into 11 0 times, resulting in a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 11 leaves us with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 40

Step 3:
117 divided by 40 is 2 with a remainder of 37.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 37 after subtracting 80 from 117.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 40

Advancing to step 4:
If we divide 370 by 40, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Subtracting 360 from 370 leaves us with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 40

Going ahead to step 5:
If we divide 102 by 40, we get 2 and a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 292.0
If we subtract 80 from 102, we get 22.
Append the next digit (8) from the dividend to 22 and continue with: 228 / 40

Moving on to step 6:
40 can be fit into 228 5 times, resulting in a remainder of 28.
The number 5 becomes the next digit in our result. 
Result so far: 2925.0
Subtract 200 from 228 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 7:
When dividing 280 by 40, we get 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 2925.7
The remainder is 0 after subtracting 280 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2925.7
If we subtract 0 from 0, we get 0.
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 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2925.7
Deduct 0 from 0 and we're left 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 2925.7 with a remaining 0.0.