We look at the division of 40471979 by 159 
We want to divide 40471979 by 159.

Advancing to step 1:
When dividing 4 by 159, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 159

Moving on to step 2:
If we divide 40 by 159, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 159

Advancing to step 3:
159 goes into 404 2 times with a remainder of 86.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 318 from 404 to get 86.
Append the next digit (7) from the dividend to 86 and continue with: 867 / 159

Advancing to step 4:
The number 159 fits into 867 5 times, leaving a remainder of 72.
Write down 5 as next digit of the result. 
Result so far: 25.0
Subtract 795 from 867 to get 72.
Take the next digit (1) from the dividend and append it to 72, then repeat: 721 / 159

Moving on to step 5:
159 goes into 721 4 times with a remainder of 85.
The next digit of our result is 4. 
Result so far: 254.0
If we subtract 636 from 721, we get 85.
Bring next digit (9) of the dividend behind the 85 and repeat the process: 859 / 159

Step 6:
159 goes into 859 5 times with a remainder of 64.
The next digit of our result is 5. 
Result so far: 2545.0
Subtracting 795 from 859 leaves us with 64.
Append the next digit (7) from the dividend to 64 and continue with: 647 / 159

On to step 7:
The number 159 fits into 647 4 times, leaving a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 25454.0
Deduct 636 from 647 and we're left with 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 159

Step 8:
159 can be fit into 119 0 times, resulting in a remainder of 119.
Record the quotient 0 as the next digit in the result. 
Result so far: 254540.0
The remainder is 119 after subtracting 0 from 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Moving on to step 9:
159 goes into 1190 7 times with a remainder of 77.
Write down 7 as next digit of the result. 
Result so far: 254540.7
Subtracting 1113 from 1190 leaves us with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Step 10:
When dividing 770 by 159, we get 4 with a remainder of 134.
The number 4 becomes the next digit in our result. 
Result so far: 254540.74
Subtracting 636 from 770 leaves us with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 11:
When dividing 1340 by 159, we get 8 with a remainder of 68.
Put 8 as the next digit of the answer. 
Result so far: 254540.748
Subtracting 1272 from 1340 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 12:
The number 159 fits into 680 4 times, leaving a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 254540.7484
Subtract 636 from 680 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 13:
The number 159 fits into 440 2 times, leaving a remainder of 122.
Put 2 as the next digit of the answer. 
Result so far: 254540.74842
Subtracting 318 from 440 leaves us with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Going ahead to step 14:
159 goes into 1220 7 times with a remainder of 107.
Put 7 as the next digit of the answer. 
Result so far: 254540.748427
The remainder is 107 after subtracting 1113 from 1220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 15:
159 goes into 1070 6 times with a remainder of 116.
Record the quotient 6 as the next digit in the result. 
Result so far: 254540.7484276
Subtract 954 from 1070 to get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Going ahead to step 16:
The number 159 fits into 1160 7 times, leaving a remainder of 47.
Write down 7 as next digit of the result. 
Result so far: 254540.74842767
Subtracting 1113 from 1160 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

The quotient of the division is 254540.74842767, and the remainder is 4.7e-08.