40954328 ÷ 454 
We want to divide 40954328 by 454.

Let's proceed to step 1:
454 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
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 / 454

Step 2:
454 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 454

Advancing to step 3:
If we divide 409 by 454, we get 0 and a remainder of 409.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 409, we end up with 409.
Fetch the next digit (5) from the dividend, attach it to 409 and continue: 4095 / 454

Moving on to step 4:
4095 divided by 454 is 9 with a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 4086 from 4095, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 454

On to step 5:
When dividing 94 by 454, we get 0 with a remainder of 94.
The next digit of our result is 0. 
Result so far: 90.0
If we subtract 0 from 94, we get 94.
Bring next digit (3) of the dividend behind the 94 and repeat the process: 943 / 454

Moving on to step 6:
454 goes into 943 2 times with a remainder of 35.
The number 2 becomes the next digit in our result. 
Result so far: 902.0
If we take 908 away from 943, we end up with 35.
Include the next digit (2) from the dividend after 35, then repeat: 352 / 454

Going ahead to step 7:
If we divide 352 by 454, we get 0 and a remainder of 352.
Record the quotient 0 as the next digit in the result. 
Result so far: 9020.0
Subtracting 0 from 352 leaves us with 352.
Include the next digit (8) from the dividend after 352, then repeat: 3528 / 454

Let's proceed to step 8:
When dividing 3528 by 454, we get 7 with a remainder of 350.
Record the quotient 7 as the next digit in the result. 
Result so far: 90207.0
If we subtract 3178 from 3528, we get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 9:
When dividing 3500 by 454, we get 7 with a remainder of 322.
Use 7 as the next digit of our solution. 
Result so far: 90207.7
If we subtract 3178 from 3500, we get 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3220, and continue the process.

Going ahead to step 10:
454 can be fit into 3220 7 times, resulting in a remainder of 42.
The next digit of our result is 7. 
Result so far: 90207.77
The remainder is 42 after subtracting 3178 from 3220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final result is 90207.77 with a remainder of 0.042.