We're dividing 40013867 by 494 
We're looking to find how many times 494 goes into 40013867.

On to step 1:
The number 494 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 494

Step 2:
494 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 494

Going ahead to step 3:
If we divide 400 by 494, we get 0 and a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 400 and we're left with 400.
Fetch the next digit (1) from the dividend, attach it to 400 and continue: 4001 / 494

Let's proceed to step 4:
4001 divided by 494 is 8 with a remainder of 49.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 3952 from 4001 leaves us with 49.
Append the next digit (3) from the dividend to 49 and continue with: 493 / 494

Step 5:
If we divide 493 by 494, we get 0 and a remainder of 493.
Use 0 as the next digit of our solution. 
Result so far: 80.0
Subtracting 0 from 493 leaves us with 493.
Include the next digit (8) from the dividend after 493, then repeat: 4938 / 494

Advancing to step 6:
4938 divided by 494 is 9 with a remainder of 492.
Use 9 as the next digit of our solution. 
Result so far: 809.0
Subtract 4446 from 4938 to get 492.
Include the next digit (6) from the dividend after 492, then repeat: 4926 / 494

Going ahead to step 7:
4926 divided by 494 is 9 with a remainder of 480.
Use 9 as the next digit of our solution. 
Result so far: 8099.0
Subtract 4446 from 4926 to get 480.
Fetch the next digit (7) from the dividend, attach it to 480 and continue: 4807 / 494

Step 8:
When dividing 4807 by 494, we get 9 with a remainder of 361.
The number 9 becomes the next digit in our result. 
Result so far: 80999.0
Subtract 4446 from 4807 to get 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

Let's proceed to step 9:
494 goes into 3610 7 times with a remainder of 152.
Record the quotient 7 as the next digit in the result. 
Result so far: 80999.7
If we subtract 3458 from 3610, we get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 10:
If we divide 1520 by 494, we get 3 and a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 80999.73
The remainder is 38 after subtracting 1482 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
If we divide 380 by 494, we get 0 and a remainder of 380.
The number 0 becomes the next digit in our result. 
Result so far: 80999.73
Subtracting 0 from 380 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 12:
The number 494 fits into 3800 7 times, leaving a remainder of 342.
The number 7 becomes the next digit in our result. 
Result so far: 80999.7307
If we take 3458 away from 3800, we end up with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Advancing to step 13:
The number 494 fits into 3420 6 times, leaving a remainder of 456.
The next digit of our result is 6. 
Result so far: 80999.73076
Subtract 2964 from 3420 to get 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Step 14:
494 goes into 4560 9 times with a remainder of 114.
Write down 9 as next digit of the result. 
Result so far: 80999.730769
Subtract 4446 from 4560 to get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 15:
When dividing 1140 by 494, we get 2 with a remainder of 152.
The number 2 becomes the next digit in our result. 
Result so far: 80999.7307692
Deduct 988 from 1140 and we're left with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 16:
1520 divided by 494 is 3 with a remainder of 38.
The next digit of our result is 3. 
Result so far: 80999.73076923
Deduct 1482 from 1520 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

In conclusion, the division gives 80999.73076923 with a balance of 3.8e-08.