We divide 40726353 by 220
Our goal is to divide 40726353 by 220.

Moving on to step 1:
4 divided by 220 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 220

Advancing to step 2:
220 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 220

Moving on to step 3:
The number 220 fits into 407 1 times, leaving a remainder of 187.
The next digit of our result is 1. 
Result so far: 1.0
If we take 220 away from 407, we end up with 187.
Bring next digit (2) of the dividend behind the 187 and repeat the process: 1872 / 220

Step 4:
220 goes into 1872 8 times with a remainder of 112.
The next digit of our result is 8. 
Result so far: 18.0
Subtract 1760 from 1872 to get 112.
Append the next digit (6) from the dividend to 112 and continue with: 1126 / 220

On to step 5:
If we divide 1126 by 220, we get 5 and a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 185.0
If we subtract 1100 from 1126, we get 26.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 220

On to step 6:
220 goes into 263 1 times with a remainder of 43.
The next digit of our result is 1. 
Result so far: 1851.0
If we take 220 away from 263, we end up with 43.
Include the next digit (5) from the dividend after 43, then repeat: 435 / 220

Moving on to step 7:
The number 220 fits into 435 1 times, leaving a remainder of 215.
Record the quotient 1 as the next digit in the result. 
Result so far: 18511.0
Deduct 220 from 435 and we're left with 215.
Append the next digit (3) from the dividend to 215 and continue with: 2153 / 220

Step 8:
When dividing 2153 by 220, we get 9 with a remainder of 173.
The next digit of our result is 9. 
Result so far: 185119.0
If we subtract 1980 from 2153, we get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 9:
If we divide 1730 by 220, we get 7 and a remainder of 190.
The number 7 becomes the next digit in our result. 
Result so far: 185119.7
If we take 1540 away from 1730, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 10:
When dividing 1900 by 220, we get 8 with a remainder of 140.
The number 8 becomes the next digit in our result. 
Result so far: 185119.78
If we subtract 1760 from 1900, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 11:
220 goes into 1400 6 times with a remainder of 80.
The number 6 becomes the next digit in our result. 
Result so far: 185119.786
If we subtract 1320 from 1400, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 12:
If we divide 800 by 220, we get 3 and a remainder of 140.
Use 3 as the next digit of our solution. 
Result so far: 185119.7863
Deduct 660 from 800 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 13:
When dividing 1400 by 220, we get 6 with a remainder of 80.
Use 6 as the next digit of our solution. 
Result so far: 185119.78636
Deduct 1320 from 1400 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
If we divide 800 by 220, we get 3 and a remainder of 140.
Record the quotient 3 as the next digit in the result. 
Result so far: 185119.786363
Subtracting 660 from 800 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 15:
If we divide 1400 by 220, we get 6 and a remainder of 80.
Put 6 as the next digit of the answer. 
Result so far: 185119.7863636
If we subtract 1320 from 1400, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 16:
When dividing 800 by 220, we get 3 with a remainder of 140.
Use 3 as the next digit of our solution. 
Result so far: 185119.78636363
If we subtract 660 from 800, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final result is 185119.78636363 with a remainder of 1.4e-07.