We look at the division of 40091792 by 497 
We're looking to find how many times 497 goes into 40091792.

Advancing to step 1:
If we divide 4 by 497, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 497

Let's proceed to step 2:
40 divided by 497 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 497

Step 3:
497 can be fit into 400 0 times, resulting in a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 400, we end up with 400.
Bring next digit (9) of the dividend behind the 400 and repeat the process: 4009 / 497

Step 4:
497 goes into 4009 8 times with a remainder of 33.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 3976 from 4009, we get 33.
Take the next digit (1) from the dividend and append it to 33, then repeat: 331 / 497

Going ahead to step 5:
497 can be fit into 331 0 times, resulting in a remainder of 331.
The number 0 becomes the next digit in our result. 
Result so far: 80.0
If we subtract 0 from 331, we get 331.
Bring next digit (7) of the dividend behind the 331 and repeat the process: 3317 / 497

Going ahead to step 6:
497 can be fit into 3317 6 times, resulting in a remainder of 335.
The next digit of our result is 6. 
Result so far: 806.0
If we take 2982 away from 3317, we end up with 335.
Include the next digit (9) from the dividend after 335, then repeat: 3359 / 497

Moving on to step 7:
The number 497 fits into 3359 6 times, leaving a remainder of 377.
The next digit of our result is 6. 
Result so far: 8066.0
Subtracting 2982 from 3359 leaves us with 377.
Grab the next digit (2) from the dividend, add it to 377, then carry on: 3772 / 497

Step 8:
The number 497 fits into 3772 7 times, leaving a remainder of 293.
Record the quotient 7 as the next digit in the result. 
Result so far: 80667.0
If we subtract 3479 from 3772, we get 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Let's proceed to step 9:
497 goes into 2930 5 times with a remainder of 445.
The number 5 becomes the next digit in our result. 
Result so far: 80667.5
Subtracting 2485 from 2930 leaves us with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Let's proceed to step 10:
4450 divided by 497 is 8 with a remainder of 474.
The number 8 becomes the next digit in our result. 
Result so far: 80667.58
Subtracting 3976 from 4450 leaves us with 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Moving on to step 11:
When dividing 4740 by 497, we get 9 with a remainder of 267.
The number 9 becomes the next digit in our result. 
Result so far: 80667.589
If we take 4473 away from 4740, we end up with 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Going ahead to step 12:
The number 497 fits into 2670 5 times, leaving a remainder of 185.
The next digit of our result is 5. 
Result so far: 80667.5895
Deduct 2485 from 2670 and we're left with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Advancing to step 13:
The number 497 fits into 1850 3 times, leaving a remainder of 359.
The number 3 becomes the next digit in our result. 
Result so far: 80667.58953
Subtracting 1491 from 1850 leaves us with 359.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3590, and continue the process.

On to step 14:
497 can be fit into 3590 7 times, resulting in a remainder of 111.
Record the quotient 7 as the next digit in the result. 
Result so far: 80667.589537
If we take 3479 away from 3590, we end up with 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Step 15:
497 goes into 1110 2 times with a remainder of 116.
Record the quotient 2 as the next digit in the result. 
Result so far: 80667.5895372
If we take 994 away from 1110, 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.

Step 16:
When dividing 1160 by 497, we get 2 with a remainder of 166.
Record the quotient 2 as the next digit in the result. 
Result so far: 80667.58953722
Subtract 994 from 1160 to get 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

The final result is 80667.58953722 with a remainder of 1.66e-07.