40539588 ÷ 165 
We want to divide 40539588 by 165.

Let's proceed to step 1:
165 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 165

Let's proceed to step 2:
165 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
If we take 0 away from 40, we end up with 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 165

Moving on to step 3:
405 divided by 165 is 2 with a remainder of 75.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 330 from 405 leaves us with 75.
Take the next digit (3) from the dividend and append it to 75, then repeat: 753 / 165

Moving on to step 4:
The number 165 fits into 753 4 times, leaving a remainder of 93.
The next digit of our result is 4. 
Result so far: 24.0
Subtracting 660 from 753 leaves us with 93.
Append the next digit (9) from the dividend to 93 and continue with: 939 / 165

Moving on to step 5:
165 goes into 939 5 times with a remainder of 114.
Write down 5 as next digit of the result. 
Result so far: 245.0
Subtracting 825 from 939 leaves us with 114.
Append the next digit (5) from the dividend to 114 and continue with: 1145 / 165

Let's proceed to step 6:
1145 divided by 165 is 6 with a remainder of 155.
Write down 6 as next digit of the result. 
Result so far: 2456.0
Subtract 990 from 1145 to get 155.
Fetch the next digit (8) from the dividend, attach it to 155 and continue: 1558 / 165

Going ahead to step 7:
The number 165 fits into 1558 9 times, leaving a remainder of 73.
The next digit of our result is 9. 
Result so far: 24569.0
Subtracting 1485 from 1558 leaves us with 73.
Append the next digit (8) from the dividend to 73 and continue with: 738 / 165

Let's proceed to step 8:
The number 165 fits into 738 4 times, leaving a remainder of 78.
Record the quotient 4 as the next digit in the result. 
Result so far: 245694.0
The remainder is 78 after subtracting 660 from 738.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 9:
165 can be fit into 780 4 times, resulting in a remainder of 120.
The next digit of our result is 4. 
Result so far: 245694.4
If we subtract 660 from 780, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 10:
If we divide 1200 by 165, we get 7 and a remainder of 45.
The next digit of our result is 7. 
Result so far: 245694.47
If we take 1155 away from 1200, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 11:
165 goes into 450 2 times with a remainder of 120.
Record the quotient 2 as the next digit in the result. 
Result so far: 245694.472
Subtract 330 from 450 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 12:
When dividing 1200 by 165, we get 7 with a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 245694.4727
Subtract 1155 from 1200 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 13:
165 goes into 450 2 times with a remainder of 120.
The next digit of our result is 2. 
Result so far: 245694.47272
Subtracting 330 from 450 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 14:
The number 165 fits into 1200 7 times, leaving a remainder of 45.
Put 7 as the next digit of the answer. 
Result so far: 245694.472727
If we subtract 1155 from 1200, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 15:
If we divide 450 by 165, we get 2 and a remainder of 120.
Write down 2 as next digit of the result. 
Result so far: 245694.4727272
Subtract 330 from 450 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 16:
When dividing 1200 by 165, we get 7 with a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 245694.47272727
If we subtract 1155 from 1200, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final outcome is 245694.47272727, with a leftover of 4.5e-08.