We divide 40276487 by 545
We want to figure out the number of times 40276487 can be divided by 545.

Advancing to step 1:
If we divide 4 by 545, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 545

Let's proceed to step 2:
40 divided by 545 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 545

Going ahead to step 3:
The number 545 fits into 402 0 times, leaving a remainder of 402.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 402 and we're left with 402.
Bring next digit (7) of the dividend behind the 402 and repeat the process: 4027 / 545

Moving on to step 4:
When dividing 4027 by 545, we get 7 with a remainder of 212.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 3815 from 4027, we get 212.
Include the next digit (6) from the dividend after 212, then repeat: 2126 / 545

Advancing to step 5:
545 goes into 2126 3 times with a remainder of 491.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Subtracting 1635 from 2126 leaves us with 491.
Bring next digit (4) of the dividend behind the 491 and repeat the process: 4914 / 545

On to step 6:
545 goes into 4914 9 times with a remainder of 9.
The next digit of our result is 9. 
Result so far: 739.0
Deduct 4905 from 4914 and we're left with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 545

On to step 7:
98 divided by 545 is 0 with a remainder of 98.
The number 0 becomes the next digit in our result. 
Result so far: 7390.0
Subtracting 0 from 98 leaves us with 98.
Append the next digit (7) from the dividend to 98 and continue with: 987 / 545

Moving on to step 8:
545 can be fit into 987 1 times, resulting in a remainder of 442.
Put 1 as the next digit of the answer. 
Result so far: 73901.0
The remainder is 442 after subtracting 545 from 987.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Moving on to step 9:
If we divide 4420 by 545, we get 8 and a remainder of 60.
Put 8 as the next digit of the answer. 
Result so far: 73901.8
Subtract 4360 from 4420 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
When dividing 600 by 545, we get 1 with a remainder of 55.
Put 1 as the next digit of the answer. 
Result so far: 73901.81
If we subtract 545 from 600, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 11:
If we divide 550 by 545, we get 1 and a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 73901.811
The remainder is 5 after subtracting 545 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

The final result is 73901.811 with a remainder of 0.0005.