We look at the division of 40181055 by 535 
We want to figure out the number of times 40181055 can be divided by 535.

Step 1:
535 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 535

Advancing to step 2:
535 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 535

Going ahead to step 3:
If we divide 401 by 535, we get 0 and a remainder of 401.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 401, we get 401.
Fetch the next digit (8) from the dividend, attach it to 401 and continue: 4018 / 535

Going ahead to step 4:
The number 535 fits into 4018 7 times, leaving a remainder of 273.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 3745 from 4018, we get 273.
Include the next digit (1) from the dividend after 273, then repeat: 2731 / 535

On to step 5:
The number 535 fits into 2731 5 times, leaving a remainder of 56.
Write down 5 as next digit of the result. 
Result so far: 75.0
Subtracting 2675 from 2731 leaves us with 56.
Bring next digit (0) of the dividend behind the 56 and repeat the process: 560 / 535

Advancing to step 6:
If we divide 560 by 535, we get 1 and a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 751.0
Subtracting 535 from 560 leaves us with 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 535

Step 7:
255 divided by 535 is 0 with a remainder of 255.
Write down 0 as next digit of the result. 
Result so far: 7510.0
The remainder is 255 after subtracting 0 from 255.
Grab the next digit (5) from the dividend, add it to 255, then carry on: 2555 / 535

Step 8:
The number 535 fits into 2555 4 times, leaving a remainder of 415.
The next digit of our result is 4. 
Result so far: 75104.0
Deduct 2140 from 2555 and we're left with 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Going ahead to step 9:
If we divide 4150 by 535, we get 7 and a remainder of 405.
Put 7 as the next digit of the answer. 
Result so far: 75104.7
Subtracting 3745 from 4150 leaves us with 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

On to step 10:
4050 divided by 535 is 7 with a remainder of 305.
Write down 7 as next digit of the result. 
Result so far: 75104.77
If we take 3745 away from 4050, we end up with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

The quotient of the division is 75104.77, and the remainder is 0.305.