40900105 ÷ 621 
We're looking to find how many times 621 goes into 40900105.

Going ahead to step 1:
621 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 621

Step 2:
When dividing 40 by 621, we get 0 with 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.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 621

Advancing to step 3:
621 can be fit into 409 0 times, resulting in a remainder of 409.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 409 after subtracting 0 from 409.
Take the next digit (0) from the dividend and append it to 409, then repeat: 4090 / 621

Step 4:
4090 divided by 621 is 6 with a remainder of 364.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 364 after subtracting 3726 from 4090.
Include the next digit (0) from the dividend after 364, then repeat: 3640 / 621

Let's proceed to step 5:
If we divide 3640 by 621, we get 5 and a remainder of 535.
Write down 5 as next digit of the result. 
Result so far: 65.0
If we take 3105 away from 3640, we end up with 535.
Take the next digit (1) from the dividend and append it to 535, then repeat: 5351 / 621

Let's proceed to step 6:
The number 621 fits into 5351 8 times, leaving a remainder of 383.
The next digit of our result is 8. 
Result so far: 658.0
Deduct 4968 from 5351 and we're left with 383.
Take the next digit (0) from the dividend and append it to 383, then repeat: 3830 / 621

Let's proceed to step 7:
3830 divided by 621 is 6 with a remainder of 104.
The next digit of our result is 6. 
Result so far: 6586.0
Subtract 3726 from 3830 to get 104.
Fetch the next digit (5) from the dividend, attach it to 104 and continue: 1045 / 621

Going ahead to step 8:
When dividing 1045 by 621, we get 1 with a remainder of 424.
The next digit of our result is 1. 
Result so far: 65861.0
Subtracting 621 from 1045 leaves us with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Advancing to step 9:
The number 621 fits into 4240 6 times, leaving a remainder of 514.
The next digit of our result is 6. 
Result so far: 65861.6
Deduct 3726 from 4240 and we're left with 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

On to step 10:
621 can be fit into 5140 8 times, resulting in a remainder of 172.
Put 8 as the next digit of the answer. 
Result so far: 65861.68
Deduct 4968 from 5140 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 11:
The number 621 fits into 1720 2 times, leaving a remainder of 478.
Use 2 as the next digit of our solution. 
Result so far: 65861.682
If we subtract 1242 from 1720, we get 478.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4780, and continue the process.

On to step 12:
If we divide 4780 by 621, we get 7 and a remainder of 433.
Put 7 as the next digit of the answer. 
Result so far: 65861.6827
If we subtract 4347 from 4780, we get 433.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4330, and continue the process.

Step 13:
621 goes into 4330 6 times with a remainder of 604.
The number 6 becomes the next digit in our result. 
Result so far: 65861.68276
If we subtract 3726 from 4330, we get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

Going ahead to step 14:
621 can be fit into 6040 9 times, resulting in a remainder of 451.
Write down 9 as next digit of the result. 
Result so far: 65861.682769
Deduct 5589 from 6040 and we're left with 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Let's proceed to step 15:
When dividing 4510 by 621, we get 7 with a remainder of 163.
The next digit of our result is 7. 
Result so far: 65861.6827697
The remainder is 163 after subtracting 4347 from 4510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Going ahead to step 16:
621 can be fit into 1630 2 times, resulting in a remainder of 388.
Use 2 as the next digit of our solution. 
Result so far: 65861.68276972
Deduct 1242 from 1630 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

In conclusion, the division gives 65861.68276972 with a balance of 3.88e-07.