We divide 40312546 by 261
Let's see how many times 261 fits into 40312546.

Going ahead to step 1:
If we divide 4 by 261, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 261

On to step 2:
The number 261 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 261

Advancing to step 3:
When dividing 403 by 261, we get 1 with a remainder of 142.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 261 from 403 and we're left with 142.
Append the next digit (1) from the dividend to 142 and continue with: 1421 / 261

Going ahead to step 4:
261 goes into 1421 5 times with a remainder of 116.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtract 1305 from 1421 to get 116.
Bring next digit (2) of the dividend behind the 116 and repeat the process: 1162 / 261

Advancing to step 5:
The number 261 fits into 1162 4 times, leaving a remainder of 118.
Put 4 as the next digit of the answer. 
Result so far: 154.0
Deduct 1044 from 1162 and we're left with 118.
Fetch the next digit (5) from the dividend, attach it to 118 and continue: 1185 / 261

Advancing to step 6:
261 can be fit into 1185 4 times, resulting in a remainder of 141.
Write down 4 as next digit of the result. 
Result so far: 1544.0
If we subtract 1044 from 1185, we get 141.
Bring next digit (4) of the dividend behind the 141 and repeat the process: 1414 / 261

On to step 7:
261 goes into 1414 5 times with a remainder of 109.
Use 5 as the next digit of our solution. 
Result so far: 15445.0
If we take 1305 away from 1414, we end up with 109.
Include the next digit (6) from the dividend after 109, then repeat: 1096 / 261

Moving on to step 8:
1096 divided by 261 is 4 with a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 154454.0
Subtracting 1044 from 1096 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 9:
When dividing 520 by 261, we get 1 with a remainder of 259.
The number 1 becomes the next digit in our result. 
Result so far: 154454.1
If we subtract 261 from 520, we get 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Step 10:
If we divide 2590 by 261, we get 9 and a remainder of 241.
Write down 9 as next digit of the result. 
Result so far: 154454.19
If we subtract 2349 from 2590, we get 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Moving on to step 11:
261 goes into 2410 9 times with a remainder of 61.
Put 9 as the next digit of the answer. 
Result so far: 154454.199
If we subtract 2349 from 2410, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Our division results in 154454.199 with a remaining 0.0061.