We look at the division of 40588215 by 326 
Our goal is to divide 40588215 by 326.

Going ahead to step 1:
326 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 326

Step 2:
326 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (5) from the dividend after 40, then repeat: 405 / 326

Going ahead to step 3:
When dividing 405 by 326, we get 1 with a remainder of 79.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 326 from 405 and we're left with 79.
Bring next digit (8) of the dividend behind the 79 and repeat the process: 798 / 326

Moving on to step 4:
798 divided by 326 is 2 with a remainder of 146.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 146 after subtracting 652 from 798.
Append the next digit (8) from the dividend to 146 and continue with: 1468 / 326

Going ahead to step 5:
326 goes into 1468 4 times with a remainder of 164.
Write down 4 as next digit of the result. 
Result so far: 124.0
Subtract 1304 from 1468 to get 164.
Include the next digit (2) from the dividend after 164, then repeat: 1642 / 326

Step 6:
The number 326 fits into 1642 5 times, leaving a remainder of 12.
The next digit of our result is 5. 
Result so far: 1245.0
Deduct 1630 from 1642 and we're left with 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 326

On to step 7:
326 can be fit into 121 0 times, resulting in a remainder of 121.
Put 0 as the next digit of the answer. 
Result so far: 12450.0
Deduct 0 from 121 and we're left with 121.
Append the next digit (5) from the dividend to 121 and continue with: 1215 / 326

On to step 8:
The number 326 fits into 1215 3 times, leaving a remainder of 237.
Record the quotient 3 as the next digit in the result. 
Result so far: 124503.0
If we subtract 978 from 1215, we get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

On to step 9:
If we divide 2370 by 326, we get 7 and a remainder of 88.
The number 7 becomes the next digit in our result. 
Result so far: 124503.7
If we subtract 2282 from 2370, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 10:
326 goes into 880 2 times with a remainder of 228.
Record the quotient 2 as the next digit in the result. 
Result so far: 124503.72
Subtracting 652 from 880 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Moving on to step 11:
326 goes into 2280 6 times with a remainder of 324.
The next digit of our result is 6. 
Result so far: 124503.726
If we subtract 1956 from 2280, we get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Moving on to step 12:
326 goes into 3240 9 times with a remainder of 306.
Record the quotient 9 as the next digit in the result. 
Result so far: 124503.7269
If we subtract 2934 from 3240, we get 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Moving on to step 13:
326 can be fit into 3060 9 times, resulting in a remainder of 126.
The number 9 becomes the next digit in our result. 
Result so far: 124503.72699
If we subtract 2934 from 3060, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

In conclusion, the division gives 124503.72699 with a balance of 0.000126.