We're dividing 40622983 by 291 
Our goal is to divide 40622983 by 291.

Let's proceed to step 1:
291 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 291

On to step 2:
40 divided by 291 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 291

On to step 3:
406 divided by 291 is 1 with a remainder of 115.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 291 from 406 to get 115.
Grab the next digit (2) from the dividend, add it to 115, then carry on: 1152 / 291

On to step 4:
291 goes into 1152 3 times with a remainder of 279.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 873 from 1152 to get 279.
Fetch the next digit (2) from the dividend, attach it to 279 and continue: 2792 / 291

Let's proceed to step 5:
When dividing 2792 by 291, we get 9 with a remainder of 173.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
Subtracting 2619 from 2792 leaves us with 173.
Include the next digit (9) from the dividend after 173, then repeat: 1739 / 291

Step 6:
If we divide 1739 by 291, we get 5 and a remainder of 284.
Write down 5 as next digit of the result. 
Result so far: 1395.0
If we take 1455 away from 1739, we end up with 284.
Bring next digit (8) of the dividend behind the 284 and repeat the process: 2848 / 291

Let's proceed to step 7:
291 can be fit into 2848 9 times, resulting in a remainder of 229.
The number 9 becomes the next digit in our result. 
Result so far: 13959.0
Subtract 2619 from 2848 to get 229.
Bring next digit (3) of the dividend behind the 229 and repeat the process: 2293 / 291

Going ahead to step 8:
2293 divided by 291 is 7 with a remainder of 256.
Write down 7 as next digit of the result. 
Result so far: 139597.0
If we subtract 2037 from 2293, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 9:
The number 291 fits into 2560 8 times, leaving a remainder of 232.
Record the quotient 8 as the next digit in the result. 
Result so far: 139597.8
Deduct 2328 from 2560 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Let's proceed to step 10:
If we divide 2320 by 291, we get 7 and a remainder of 283.
Use 7 as the next digit of our solution. 
Result so far: 139597.87
Subtracting 2037 from 2320 leaves us with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Going ahead to step 11:
The number 291 fits into 2830 9 times, leaving a remainder of 211.
The number 9 becomes the next digit in our result. 
Result so far: 139597.879
If we subtract 2619 from 2830, we get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Let's proceed to step 12:
291 goes into 2110 7 times with a remainder of 73.
Put 7 as the next digit of the answer. 
Result so far: 139597.8797
If we subtract 2037 from 2110, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 13:
The number 291 fits into 730 2 times, leaving a remainder of 148.
Put 2 as the next digit of the answer. 
Result so far: 139597.87972
If we take 582 away from 730, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Let's proceed to step 14:
The number 291 fits into 1480 5 times, leaving a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 139597.879725
The remainder is 25 after subtracting 1455 from 1480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 15:
When dividing 250 by 291, we get 0 with a remainder of 250.
The next digit of our result is 0. 
Result so far: 139597.879725
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Moving on to step 16:
291 goes into 2500 8 times with a remainder of 172.
Write down 8 as next digit of the result. 
Result so far: 139597.87972508
If we subtract 2328 from 2500, we get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

The final result is 139597.87972508 with a remainder of 1.72e-07.