40813851 ÷ 554 
We're looking to find how many times 554 goes into 40813851.

On to step 1:
554 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 554

Moving on to step 2:
554 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 554

Step 3:
If we divide 408 by 554, we get 0 and a remainder of 408.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 408 after subtracting 0 from 408.
Fetch the next digit (1) from the dividend, attach it to 408 and continue: 4081 / 554

Moving on to step 4:
The number 554 fits into 4081 7 times, leaving a remainder of 203.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 3878 from 4081, we get 203.
Append the next digit (3) from the dividend to 203 and continue with: 2033 / 554

Step 5:
The number 554 fits into 2033 3 times, leaving a remainder of 371.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Subtract 1662 from 2033 to get 371.
Bring next digit (8) of the dividend behind the 371 and repeat the process: 3718 / 554

On to step 6:
If we divide 3718 by 554, we get 6 and a remainder of 394.
Use 6 as the next digit of our solution. 
Result so far: 736.0
If we subtract 3324 from 3718, we get 394.
Fetch the next digit (5) from the dividend, attach it to 394 and continue: 3945 / 554

Going ahead to step 7:
554 goes into 3945 7 times with a remainder of 67.
The number 7 becomes the next digit in our result. 
Result so far: 7367.0
If we take 3878 away from 3945, we end up with 67.
Include the next digit (1) from the dividend after 67, then repeat: 671 / 554

Moving on to step 8:
The number 554 fits into 671 1 times, leaving a remainder of 117.
Record the quotient 1 as the next digit in the result. 
Result so far: 73671.0
If we subtract 554 from 671, we get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Going ahead to step 9:
When dividing 1170 by 554, we get 2 with a remainder of 62.
The next digit of our result is 2. 
Result so far: 73671.2
If we subtract 1108 from 1170, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 10:
The number 554 fits into 620 1 times, leaving a remainder of 66.
The number 1 becomes the next digit in our result. 
Result so far: 73671.21
Subtract 554 from 620 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 11:
660 divided by 554 is 1 with a remainder of 106.
Record the quotient 1 as the next digit in the result. 
Result so far: 73671.211
Deduct 554 from 660 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

In conclusion, the division gives 73671.211 with a balance of 0.0106.