We're dividing 40423484 by 221 
We want to figure out the number of times 40423484 can be divided by 221.

Moving on to step 1:
The number 221 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our 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 / 221

Let's proceed to step 2:
When dividing 40 by 221, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 221

Moving on to step 3:
If we divide 404 by 221, we get 1 and a remainder of 183.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 221 from 404 and we're left with 183.
Grab the next digit (2) from the dividend, add it to 183, then carry on: 1832 / 221

On to step 4:
When dividing 1832 by 221, we get 8 with a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 18.0
Deduct 1768 from 1832 and we're left with 64.
Fetch the next digit (3) from the dividend, attach it to 64 and continue: 643 / 221

Advancing to step 5:
221 goes into 643 2 times with a remainder of 201.
The next digit of our result is 2. 
Result so far: 182.0
Deduct 442 from 643 and we're left with 201.
Bring next digit (4) of the dividend behind the 201 and repeat the process: 2014 / 221

Advancing to step 6:
2014 divided by 221 is 9 with a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 1829.0
Deduct 1989 from 2014 and we're left with 25.
Include the next digit (8) from the dividend after 25, then repeat: 258 / 221

Advancing to step 7:
If we divide 258 by 221, we get 1 and a remainder of 37.
The next digit of our result is 1. 
Result so far: 18291.0
Deduct 221 from 258 and we're left with 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 221

Advancing to step 8:
221 goes into 374 1 times with a remainder of 153.
Put 1 as the next digit of the answer. 
Result so far: 182911.0
Deduct 221 from 374 and we're left with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 9:
221 can be fit into 1530 6 times, resulting in a remainder of 204.
Write down 6 as next digit of the result. 
Result so far: 182911.6
If we subtract 1326 from 1530, we get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Let's proceed to step 10:
When dividing 2040 by 221, we get 9 with a remainder of 51.
Write down 9 as next digit of the result. 
Result so far: 182911.69
If we subtract 1989 from 2040, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 11:
221 can be fit into 510 2 times, resulting in a remainder of 68.
Write down 2 as next digit of the result. 
Result so far: 182911.692
The remainder is 68 after subtracting 442 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 12:
221 can be fit into 680 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 182911.6923
Subtract 663 from 680 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 13:
The number 221 fits into 170 0 times, leaving a remainder of 170.
Put 0 as the next digit of the answer. 
Result so far: 182911.6923
Subtract 0 from 170 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 14:
1700 divided by 221 is 7 with a remainder of 153.
Use 7 as the next digit of our solution. 
Result so far: 182911.692307
Subtracting 1547 from 1700 leaves us with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 15:
1530 divided by 221 is 6 with a remainder of 204.
The next digit of our result is 6. 
Result so far: 182911.6923076
Subtract 1326 from 1530 to get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Step 16:
The number 221 fits into 2040 9 times, leaving a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 182911.69230769
Deduct 1989 from 2040 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

The final outcome is 182911.69230769, with a leftover of 5.1e-08.