40406179 ÷ 326 
We want to figure out the number of times 40406179 can be divided by 326.

Moving on to step 1:
If we divide 4 by 326, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
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 / 326

Moving on to step 2:
When dividing 40 by 326, we get 0 with 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.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 326

Moving on to step 3:
The number 326 fits into 404 1 times, leaving a remainder of 78.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 326 from 404 to get 78.
Grab the next digit (0) from the dividend, add it to 78, then carry on: 780 / 326

Let's proceed to step 4:
780 divided by 326 is 2 with a remainder of 128.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 128 after subtracting 652 from 780.
Bring next digit (6) of the dividend behind the 128 and repeat the process: 1286 / 326

Going ahead to step 5:
326 goes into 1286 3 times with a remainder of 308.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
If we subtract 978 from 1286, we get 308.
Include the next digit (1) from the dividend after 308, then repeat: 3081 / 326

Moving on to step 6:
When dividing 3081 by 326, we get 9 with a remainder of 147.
Put 9 as the next digit of the answer. 
Result so far: 1239.0
If we take 2934 away from 3081, we end up with 147.
Append the next digit (7) from the dividend to 147 and continue with: 1477 / 326

Let's proceed to step 7:
If we divide 1477 by 326, we get 4 and a remainder of 173.
Write down 4 as next digit of the result. 
Result so far: 12394.0
Subtract 1304 from 1477 to get 173.
Append the next digit (9) from the dividend to 173 and continue with: 1739 / 326

Going ahead to step 8:
326 goes into 1739 5 times with a remainder of 109.
The next digit of our result is 5. 
Result so far: 123945.0
If we take 1630 away from 1739, we end up with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Step 9:
The number 326 fits into 1090 3 times, leaving a remainder of 112.
Record the quotient 3 as the next digit in the result. 
Result so far: 123945.3
If we take 978 away from 1090, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

On to step 10:
If we divide 1120 by 326, we get 3 and a remainder of 142.
Put 3 as the next digit of the answer. 
Result so far: 123945.33
Subtracting 978 from 1120 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Our division results in 123945.33 with a remaining 0.142.