We're dividing 40771519 by 521 
We want to divide 40771519 by 521.

On to step 1:
When dividing 4 by 521, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 521

Let's proceed to step 2:
521 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 521

Advancing to step 3:
407 divided by 521 is 0 with a remainder of 407.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Include the next digit (7) from the dividend after 407, then repeat: 4077 / 521

Going ahead to step 4:
If we divide 4077 by 521, we get 7 and a remainder of 430.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 3647 from 4077 and we're left with 430.
Grab the next digit (1) from the dividend, add it to 430, then carry on: 4301 / 521

Going ahead to step 5:
521 can be fit into 4301 8 times, resulting in a remainder of 133.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
If we subtract 4168 from 4301, we get 133.
Take the next digit (5) from the dividend and append it to 133, then repeat: 1335 / 521

Going ahead to step 6:
521 can be fit into 1335 2 times, resulting in a remainder of 293.
Use 2 as the next digit of our solution. 
Result so far: 782.0
Deduct 1042 from 1335 and we're left with 293.
Append the next digit (1) from the dividend to 293 and continue with: 2931 / 521

Step 7:
521 goes into 2931 5 times with a remainder of 326.
Record the quotient 5 as the next digit in the result. 
Result so far: 7825.0
If we take 2605 away from 2931, we end up with 326.
Grab the next digit (9) from the dividend, add it to 326, then carry on: 3269 / 521

Advancing to step 8:
521 can be fit into 3269 6 times, resulting in a remainder of 143.
Use 6 as the next digit of our solution. 
Result so far: 78256.0
If we take 3126 away from 3269, we end up with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

Advancing to step 9:
When dividing 1430 by 521, we get 2 with a remainder of 388.
Put 2 as the next digit of the answer. 
Result so far: 78256.2
The remainder is 388 after subtracting 1042 from 1430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Advancing to step 10:
When dividing 3880 by 521, we get 7 with a remainder of 233.
Write down 7 as next digit of the result. 
Result so far: 78256.27
If we take 3647 away from 3880, we end up with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

On to step 11:
When dividing 2330 by 521, we get 4 with a remainder of 246.
Put 4 as the next digit of the answer. 
Result so far: 78256.274
The remainder is 246 after subtracting 2084 from 2330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

On to step 12:
If we divide 2460 by 521, we get 4 and a remainder of 376.
The number 4 becomes the next digit in our result. 
Result so far: 78256.2744
Subtracting 2084 from 2460 leaves us with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

After the division, we end up with 78256.2744 and a remainder of 0.00376.