40188770 ÷ 460 
We want to figure out the number of times 40188770 can be divided by 460.

Going ahead to step 1:
If we divide 4 by 460, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 460

Let's proceed to step 2:
When dividing 40 by 460, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 460

Going ahead to step 3:
460 goes into 401 0 times with a remainder of 401.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 401 to get 401.
Take the next digit (8) from the dividend and append it to 401, then repeat: 4018 / 460

Let's proceed to step 4:
The number 460 fits into 4018 8 times, leaving a remainder of 338.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 3680 from 4018, we get 338.
Grab the next digit (8) from the dividend, add it to 338, then carry on: 3388 / 460

On to step 5:
When dividing 3388 by 460, we get 7 with a remainder of 168.
Write down 7 as next digit of the result. 
Result so far: 87.0
Subtract 3220 from 3388 to get 168.
Grab the next digit (7) from the dividend, add it to 168, then carry on: 1687 / 460

Going ahead to step 6:
460 can be fit into 1687 3 times, resulting in a remainder of 307.
Put 3 as the next digit of the answer. 
Result so far: 873.0
Subtracting 1380 from 1687 leaves us with 307.
Take the next digit (7) from the dividend and append it to 307, then repeat: 3077 / 460

Step 7:
3077 divided by 460 is 6 with a remainder of 317.
The next digit of our result is 6. 
Result so far: 8736.0
If we subtract 2760 from 3077, we get 317.
Grab the next digit (0) from the dividend, add it to 317, then carry on: 3170 / 460

Moving on to step 8:
3170 divided by 460 is 6 with a remainder of 410.
The next digit of our result is 6. 
Result so far: 87366.0
Deduct 2760 from 3170 and we're left with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 9:
460 goes into 4100 8 times with a remainder of 420.
Record the quotient 8 as the next digit in the result. 
Result so far: 87366.8
Subtract 3680 from 4100 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Let's proceed to step 10:
460 goes into 4200 9 times with a remainder of 60.
Use 9 as the next digit of our solution. 
Result so far: 87366.89
Deduct 4140 from 4200 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
460 goes into 600 1 times with a remainder of 140.
Record the quotient 1 as the next digit in the result. 
Result so far: 87366.891
Deduct 460 from 600 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 12:
When dividing 1400 by 460, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 87366.8913
If we subtract 1380 from 1400, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
If we divide 200 by 460, we get 0 and a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 87366.8913
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 14:
460 goes into 2000 4 times with a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 87366.891304
Deduct 1840 from 2000 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 15:
If we divide 1600 by 460, we get 3 and a remainder of 220.
Write down 3 as next digit of the result. 
Result so far: 87366.8913043
If we take 1380 away from 1600, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 16:
When dividing 2200 by 460, we get 4 with a remainder of 360.
Write down 4 as next digit of the result. 
Result so far: 87366.89130434
If we take 1840 away from 2200, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

In conclusion, the division gives 87366.89130434 with a balance of 3.6e-07.