40509675 ÷ 768 
We're looking to find how many times 768 goes into 40509675.

Going ahead to step 1:
The number 768 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
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 768

Advancing to step 2:
768 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.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 768

Step 3:
The number 768 fits into 405 0 times, leaving a remainder of 405.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 405 after subtracting 0 from 405.
Fetch the next digit (0) from the dividend, attach it to 405 and continue: 4050 / 768

On to step 4:
If we divide 4050 by 768, we get 5 and a remainder of 210.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 210 after subtracting 3840 from 4050.
Include the next digit (9) from the dividend after 210, then repeat: 2109 / 768

Advancing to step 5:
768 goes into 2109 2 times with a remainder of 573.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Subtracting 1536 from 2109 leaves us with 573.
Include the next digit (6) from the dividend after 573, then repeat: 5736 / 768

Going ahead to step 6:
5736 divided by 768 is 7 with a remainder of 360.
Use 7 as the next digit of our solution. 
Result so far: 527.0
Subtracting 5376 from 5736 leaves us with 360.
Fetch the next digit (7) from the dividend, attach it to 360 and continue: 3607 / 768

Let's proceed to step 7:
The number 768 fits into 3607 4 times, leaving a remainder of 535.
Write down 4 as next digit of the result. 
Result so far: 5274.0
The remainder is 535 after subtracting 3072 from 3607.
Append the next digit (5) from the dividend to 535 and continue with: 5355 / 768

Let's proceed to step 8:
When dividing 5355 by 768, we get 6 with a remainder of 747.
Put 6 as the next digit of the answer. 
Result so far: 52746.0
Deduct 4608 from 5355 and we're left with 747.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7470, and continue the process.

Step 9:
When dividing 7470 by 768, we get 9 with a remainder of 558.
Write down 9 as next digit of the result. 
Result so far: 52746.9
If we subtract 6912 from 7470, we get 558.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5580, and continue the process.

Moving on to step 10:
5580 divided by 768 is 7 with a remainder of 204.
The number 7 becomes the next digit in our result. 
Result so far: 52746.97
Subtracting 5376 from 5580 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Advancing to step 11:
768 can be fit into 2040 2 times, resulting in a remainder of 504.
The number 2 becomes the next digit in our result. 
Result so far: 52746.972
The remainder is 504 after subtracting 1536 from 2040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Let's proceed to step 12:
If we divide 5040 by 768, we get 6 and a remainder of 432.
Write down 6 as next digit of the result. 
Result so far: 52746.9726
Subtract 4608 from 5040 to get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Going ahead to step 13:
If we divide 4320 by 768, we get 5 and a remainder of 480.
Put 5 as the next digit of the answer. 
Result so far: 52746.97265
Subtract 3840 from 4320 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Step 14:
768 goes into 4800 6 times with a remainder of 192.
Write down 6 as next digit of the result. 
Result so far: 52746.972656
Deduct 4608 from 4800 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Going ahead to step 15:
If we divide 1920 by 768, we get 2 and a remainder of 384.
Put 2 as the next digit of the answer. 
Result so far: 52746.9726562
If we subtract 1536 from 1920, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Going ahead to step 16:
When dividing 3840 by 768, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 52746.97265625
The remainder is 0 after subtracting 3840 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 52746.97265625, with a leftover of 0.0.