40149755 ÷ 852 
We want to figure out the number of times 40149755 can be divided by 852.

Going ahead to step 1:
The number 852 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 852

Going ahead to step 2:
The number 852 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 852

Moving on to step 3:
852 goes into 401 0 times with a remainder of 401.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Fetch the next digit (4) from the dividend, attach it to 401 and continue: 4014 / 852

Step 4:
When dividing 4014 by 852, we get 4 with a remainder of 606.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 3408 from 4014 to get 606.
Append the next digit (9) from the dividend to 606 and continue with: 6069 / 852

Going ahead to step 5:
When dividing 6069 by 852, we get 7 with a remainder of 105.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
If we take 5964 away from 6069, we end up with 105.
Grab the next digit (7) from the dividend, add it to 105, then carry on: 1057 / 852

Moving on to step 6:
When dividing 1057 by 852, we get 1 with a remainder of 205.
Use 1 as the next digit of our solution. 
Result so far: 471.0
Subtracting 852 from 1057 leaves us with 205.
Include the next digit (5) from the dividend after 205, then repeat: 2055 / 852

Moving on to step 7:
If we divide 2055 by 852, we get 2 and a remainder of 351.
The next digit of our result is 2. 
Result so far: 4712.0
Subtracting 1704 from 2055 leaves us with 351.
Append the next digit (5) from the dividend to 351 and continue with: 3515 / 852

Advancing to step 8:
When dividing 3515 by 852, we get 4 with a remainder of 107.
The number 4 becomes the next digit in our result. 
Result so far: 47124.0
Subtract 3408 from 3515 to get 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Let's proceed to step 9:
When dividing 1070 by 852, we get 1 with a remainder of 218.
Use 1 as the next digit of our solution. 
Result so far: 47124.1
If we subtract 852 from 1070, we get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Going ahead to step 10:
852 goes into 2180 2 times with a remainder of 476.
The number 2 becomes the next digit in our result. 
Result so far: 47124.12
If we subtract 1704 from 2180, we get 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

On to step 11:
If we divide 4760 by 852, we get 5 and a remainder of 500.
The number 5 becomes the next digit in our result. 
Result so far: 47124.125
Deduct 4260 from 4760 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Going ahead to step 12:
852 can be fit into 5000 5 times, resulting in a remainder of 740.
The number 5 becomes the next digit in our result. 
Result so far: 47124.1255
Subtract 4260 from 5000 to get 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

After the division, we end up with 47124.1255 and a remainder of 0.0074.