We divide 40275054 by 209
We want to figure out the number of times 40275054 can be divided by 209.

On to step 1:
If we divide 4 by 209, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 209

On to step 2:
209 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 209

Let's proceed to step 3:
The number 209 fits into 402 1 times, leaving a remainder of 193.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 209 from 402, we get 193.
Take the next digit (7) from the dividend and append it to 193, then repeat: 1937 / 209

Advancing to step 4:
209 can be fit into 1937 9 times, resulting in a remainder of 56.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 1881 from 1937 and we're left with 56.
Bring next digit (5) of the dividend behind the 56 and repeat the process: 565 / 209

Advancing to step 5:
209 goes into 565 2 times with a remainder of 147.
Put 2 as the next digit of the answer. 
Result so far: 192.0
If we subtract 418 from 565, we get 147.
Fetch the next digit (0) from the dividend, attach it to 147 and continue: 1470 / 209

Step 6:
If we divide 1470 by 209, we get 7 and a remainder of 7.
The next digit of our result is 7. 
Result so far: 1927.0
Subtract 1463 from 1470 to get 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 209

Let's proceed to step 7:
The number 209 fits into 75 0 times, leaving a remainder of 75.
Record the quotient 0 as the next digit in the result. 
Result so far: 19270.0
Subtract 0 from 75 to get 75.
Grab the next digit (4) from the dividend, add it to 75, then carry on: 754 / 209

On to step 8:
When dividing 754 by 209, we get 3 with a remainder of 127.
Use 3 as the next digit of our solution. 
Result so far: 192703.0
Subtracting 627 from 754 leaves us with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Advancing to step 9:
The number 209 fits into 1270 6 times, leaving a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 192703.6
Deduct 1254 from 1270 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
The number 209 fits into 160 0 times, leaving a remainder of 160.
The number 0 becomes the next digit in our result. 
Result so far: 192703.6
If we take 0 away from 160, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 11:
When dividing 1600 by 209, we get 7 with a remainder of 137.
The number 7 becomes the next digit in our result. 
Result so far: 192703.607
If we take 1463 away from 1600, we end up with 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Step 12:
1370 divided by 209 is 6 with a remainder of 116.
Write down 6 as next digit of the result. 
Result so far: 192703.6076
If we take 1254 away from 1370, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Going ahead to step 13:
The number 209 fits into 1160 5 times, leaving a remainder of 115.
The next digit of our result is 5. 
Result so far: 192703.60765
The remainder is 115 after subtracting 1045 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Step 14:
209 can be fit into 1150 5 times, resulting in a remainder of 105.
Put 5 as the next digit of the answer. 
Result so far: 192703.607655
The remainder is 105 after subtracting 1045 from 1150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

In conclusion, the division gives 192703.607655 with a balance of 1.05e-05.