We divide 40008617 by 218
Our goal is to divide 40008617 by 218.

Step 1:
218 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 218

Advancing to step 2:
40 divided by 218 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 218

On to step 3:
218 goes into 400 1 times with a remainder of 182.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 218 from 400 and we're left with 182.
Fetch the next digit (0) from the dividend, attach it to 182 and continue: 1820 / 218

Advancing to step 4:
1820 divided by 218 is 8 with a remainder of 76.
The next digit of our result is 8. 
Result so far: 18.0
Deduct 1744 from 1820 and we're left with 76.
Include the next digit (8) from the dividend after 76, then repeat: 768 / 218

Moving on to step 5:
768 divided by 218 is 3 with a remainder of 114.
Put 3 as the next digit of the answer. 
Result so far: 183.0
If we take 654 away from 768, we end up with 114.
Include the next digit (6) from the dividend after 114, then repeat: 1146 / 218

Advancing to step 6:
If we divide 1146 by 218, we get 5 and a remainder of 56.
Write down 5 as next digit of the result. 
Result so far: 1835.0
If we take 1090 away from 1146, we end up with 56.
Grab the next digit (1) from the dividend, add it to 56, then carry on: 561 / 218

Advancing to step 7:
561 divided by 218 is 2 with a remainder of 125.
Put 2 as the next digit of the answer. 
Result so far: 18352.0
Subtracting 436 from 561 leaves us with 125.
Fetch the next digit (7) from the dividend, attach it to 125 and continue: 1257 / 218

Advancing to step 8:
The number 218 fits into 1257 5 times, leaving a remainder of 167.
Write down 5 as next digit of the result. 
Result so far: 183525.0
If we take 1090 away from 1257, we end up with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Let's proceed to step 9:
218 goes into 1670 7 times with a remainder of 144.
The next digit of our result is 7. 
Result so far: 183525.7
If we take 1526 away from 1670, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 10:
If we divide 1440 by 218, we get 6 and a remainder of 132.
Write down 6 as next digit of the result. 
Result so far: 183525.76
The remainder is 132 after subtracting 1308 from 1440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 11:
218 goes into 1320 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 183525.766
If we take 1308 away from 1320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 183525.766 with a balance of 0.0012.