We look at the division of 40044540 by 216 
We want to divide 40044540 by 216.

Going ahead to step 1:
216 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 216

Going ahead to step 2:
216 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
If we take 0 away from 40, we end up with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 216

On to step 3:
If we divide 400 by 216, we get 1 and a remainder of 184.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 216 from 400 and we're left with 184.
Append the next digit (4) from the dividend to 184 and continue with: 1844 / 216

Moving on to step 4:
1844 divided by 216 is 8 with a remainder of 116.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
The remainder is 116 after subtracting 1728 from 1844.
Grab the next digit (4) from the dividend, add it to 116, then carry on: 1164 / 216

Advancing to step 5:
216 goes into 1164 5 times with a remainder of 84.
Put 5 as the next digit of the answer. 
Result so far: 185.0
Deduct 1080 from 1164 and we're left with 84.
Include the next digit (5) from the dividend after 84, then repeat: 845 / 216

Going ahead to step 6:
845 divided by 216 is 3 with a remainder of 197.
The number 3 becomes the next digit in our result. 
Result so far: 1853.0
If we subtract 648 from 845, we get 197.
Take the next digit (4) from the dividend and append it to 197, then repeat: 1974 / 216

Step 7:
216 can be fit into 1974 9 times, resulting in a remainder of 30.
Record the quotient 9 as the next digit in the result. 
Result so far: 18539.0
Subtracting 1944 from 1974 leaves us with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 216

Moving on to step 8:
216 goes into 300 1 times with a remainder of 84.
Use 1 as the next digit of our solution. 
Result so far: 185391.0
Subtract 216 from 300 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 9:
If we divide 840 by 216, we get 3 and a remainder of 192.
Put 3 as the next digit of the answer. 
Result so far: 185391.3
If we subtract 648 from 840, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 10:
1920 divided by 216 is 8 with a remainder of 192.
The number 8 becomes the next digit in our result. 
Result so far: 185391.38
If we subtract 1728 from 1920, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 11:
When dividing 1920 by 216, we get 8 with a remainder of 192.
The number 8 becomes the next digit in our result. 
Result so far: 185391.388
Subtract 1728 from 1920 to get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

In conclusion, the division gives 185391.388 with a balance of 0.0192.