We divide 23106742 by 40
Our goal is to divide 23106742 by 40.

Let's proceed to step 1:
2 divided by 40 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 40

On to step 2:
If we divide 23 by 40, we get 0 and a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 40

On to step 3:
40 can be fit into 231 5 times, resulting in a remainder of 31.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 200 from 231 leaves us with 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 40

Step 4:
The number 40 fits into 310 7 times, leaving a remainder of 30.
The next digit of our result is 7. 
Result so far: 57.0
Subtract 280 from 310 to get 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 40

Step 5:
306 divided by 40 is 7 with a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 577.0
Subtract 280 from 306 to get 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 40

Let's proceed to step 6:
40 goes into 267 6 times with a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 5776.0
The remainder is 27 after subtracting 240 from 267.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 40

Advancing to step 7:
If we divide 274 by 40, we get 6 and a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 57766.0
Subtract 240 from 274 to get 34.
Bring next digit (2) of the dividend behind the 34 and repeat the process: 342 / 40

Step 8:
If we divide 342 by 40, we get 8 and a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 577668.0
If we subtract 320 from 342, we 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.

Let's proceed to step 9:
40 goes into 220 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 577668.5
Subtracting 200 from 220 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 577668.55
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 577668.55, with a leftover of 0.0.