We look at the division of 40007300 by 3 
We want to divide 40007300 by 3.

On to step 1:
3 can be fit into 4 1 times, resulting in a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 3 from 4, we get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 3

Advancing to step 2:
If we divide 10 by 3, we get 3 and a remainder of 1.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 9 from 10 leaves us with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 3

Going ahead to step 3:
3 goes into 10 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 133.0
If we take 9 away from 10, we end up with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 3

Advancing to step 4:
When dividing 10 by 3, we get 3 with a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 1333.0
Subtracting 9 from 10 leaves us with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 3

Step 5:
17 divided by 3 is 5 with a remainder of 2.
The number 5 becomes the next digit in our result. 
Result so far: 13335.0
Subtracting 15 from 17 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 3

Step 6:
The number 3 fits into 23 7 times, leaving a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 133357.0
If we take 21 away from 23, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 3

Step 7:
The number 3 fits into 20 6 times, leaving a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 1333576.0
If we take 18 away from 20, we end up with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 3

Let's proceed to step 8:
3 can be fit into 20 6 times, resulting in a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 13335766.0
Subtracting 18 from 20 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
3 goes into 20 6 times with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 13335766.6
Subtracting 18 from 20 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
The number 3 fits into 20 6 times, leaving a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 13335766.66
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 13335766.66 with a remainder of 0.002.