40214599 ÷ 705 
We want to divide 40214599 by 705.

Moving on to step 1:
4 divided by 705 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 705

On to step 2:
If we divide 40 by 705, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 705

Going ahead to step 3:
705 goes into 402 0 times with a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 402 leaves us with 402.
Append the next digit (1) from the dividend to 402 and continue with: 4021 / 705

Advancing to step 4:
4021 divided by 705 is 5 with a remainder of 496.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 3525 from 4021, we get 496.
Include the next digit (4) from the dividend after 496, then repeat: 4964 / 705

Advancing to step 5:
705 goes into 4964 7 times with a remainder of 29.
Put 7 as the next digit of the answer. 
Result so far: 57.0
Subtract 4935 from 4964 to get 29.
Fetch the next digit (5) from the dividend, attach it to 29 and continue: 295 / 705

Advancing to step 6:
When dividing 295 by 705, we get 0 with a remainder of 295.
Record the quotient 0 as the next digit in the result. 
Result so far: 570.0
If we subtract 0 from 295, we get 295.
Fetch the next digit (9) from the dividend, attach it to 295 and continue: 2959 / 705

Advancing to step 7:
705 can be fit into 2959 4 times, resulting in a remainder of 139.
Use 4 as the next digit of our solution. 
Result so far: 5704.0
Subtracting 2820 from 2959 leaves us with 139.
Fetch the next digit (9) from the dividend, attach it to 139 and continue: 1399 / 705

Step 8:
When dividing 1399 by 705, we get 1 with a remainder of 694.
Put 1 as the next digit of the answer. 
Result so far: 57041.0
Subtract 705 from 1399 to get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Going ahead to step 9:
If we divide 6940 by 705, we get 9 and a remainder of 595.
Use 9 as the next digit of our solution. 
Result so far: 57041.9
Subtract 6345 from 6940 to get 595.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5950, and continue the process.

Let's proceed to step 10:
If we divide 5950 by 705, we get 8 and a remainder of 310.
Write down 8 as next digit of the result. 
Result so far: 57041.98
Subtract 5640 from 5950 to get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Moving on to step 11:
705 goes into 3100 4 times with a remainder of 280.
The next digit of our result is 4. 
Result so far: 57041.984
The remainder is 280 after subtracting 2820 from 3100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 12:
The number 705 fits into 2800 3 times, leaving a remainder of 685.
Use 3 as the next digit of our solution. 
Result so far: 57041.9843
Subtracting 2115 from 2800 leaves us with 685.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

Going ahead to step 13:
705 can be fit into 6850 9 times, resulting in a remainder of 505.
Use 9 as the next digit of our solution. 
Result so far: 57041.98439
Subtracting 6345 from 6850 leaves us with 505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

Moving on to step 14:
The number 705 fits into 5050 7 times, leaving a remainder of 115.
Record the quotient 7 as the next digit in the result. 
Result so far: 57041.984397
If we take 4935 away from 5050, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Let's proceed to step 15:
When dividing 1150 by 705, we get 1 with a remainder of 445.
Use 1 as the next digit of our solution. 
Result so far: 57041.9843971
If we subtract 705 from 1150, we get 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

On to step 16:
When dividing 4450 by 705, we get 6 with a remainder of 220.
The number 6 becomes the next digit in our result. 
Result so far: 57041.98439716
Deduct 4230 from 4450 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

The final outcome is 57041.98439716, with a leftover of 2.2e-07.