40286728 ÷ 607 
We want to figure out the number of times 40286728 can be divided by 607.

Let's proceed to step 1:
If we divide 4 by 607, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 607

Moving on to step 2:
If we divide 40 by 607, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (2) from the dividend, add it to 40, then carry on: 402 / 607

Step 3:
The number 607 fits into 402 0 times, leaving a remainder of 402.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 402 leaves us with 402.
Include the next digit (8) from the dividend after 402, then repeat: 4028 / 607

Step 4:
If we divide 4028 by 607, we get 6 and a remainder of 386.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtracting 3642 from 4028 leaves us with 386.
Append the next digit (6) from the dividend to 386 and continue with: 3866 / 607

Let's proceed to step 5:
607 goes into 3866 6 times with a remainder of 224.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
The remainder is 224 after subtracting 3642 from 3866.
Grab the next digit (7) from the dividend, add it to 224, then carry on: 2247 / 607

Going ahead to step 6:
When dividing 2247 by 607, we get 3 with a remainder of 426.
Record the quotient 3 as the next digit in the result. 
Result so far: 663.0
Subtracting 1821 from 2247 leaves us with 426.
Fetch the next digit (2) from the dividend, attach it to 426 and continue: 4262 / 607

Going ahead to step 7:
4262 divided by 607 is 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 6637.0
Deduct 4249 from 4262 and we're left with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 607

Let's proceed to step 8:
If we divide 138 by 607, we get 0 and a remainder of 138.
Use 0 as the next digit of our solution. 
Result so far: 66370.0
If we subtract 0 from 138, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 9:
607 goes into 1380 2 times with a remainder of 166.
The number 2 becomes the next digit in our result. 
Result so far: 66370.2
If we take 1214 away from 1380, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Step 10:
The number 607 fits into 1660 2 times, leaving a remainder of 446.
Put 2 as the next digit of the answer. 
Result so far: 66370.22
Subtract 1214 from 1660 to get 446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

In conclusion, the division gives 66370.22 with a balance of 0.446.