40865576 divided by 717 
We want to figure out the number of times 40865576 can be divided by 717.

Moving on to step 1:
If we divide 4 by 717, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 717

Step 2:
When dividing 40 by 717, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 717

Let's proceed to step 3:
408 divided by 717 is 0 with a remainder of 408.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 408 to get 408.
Bring next digit (6) of the dividend behind the 408 and repeat the process: 4086 / 717

Moving on to step 4:
717 can be fit into 4086 5 times, resulting in a remainder of 501.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 3585 from 4086 and we're left with 501.
Fetch the next digit (5) from the dividend, attach it to 501 and continue: 5015 / 717

On to step 5:
When dividing 5015 by 717, we get 6 with a remainder of 713.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
Subtracting 4302 from 5015 leaves us with 713.
Fetch the next digit (5) from the dividend, attach it to 713 and continue: 7135 / 717

On to step 6:
7135 divided by 717 is 9 with a remainder of 682.
Put 9 as the next digit of the answer. 
Result so far: 569.0
Deduct 6453 from 7135 and we're left with 682.
Bring next digit (7) of the dividend behind the 682 and repeat the process: 6827 / 717

Let's proceed to step 7:
6827 divided by 717 is 9 with a remainder of 374.
Put 9 as the next digit of the answer. 
Result so far: 5699.0
The remainder is 374 after subtracting 6453 from 6827.
Take the next digit (6) from the dividend and append it to 374, then repeat: 3746 / 717

Advancing to step 8:
When dividing 3746 by 717, we get 5 with a remainder of 161.
The number 5 becomes the next digit in our result. 
Result so far: 56995.0
Subtracting 3585 from 3746 leaves us with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Going ahead to step 9:
1610 divided by 717 is 2 with a remainder of 176.
Record the quotient 2 as the next digit in the result. 
Result so far: 56995.2
Subtract 1434 from 1610 to get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

On to step 10:
717 can be fit into 1760 2 times, resulting in a remainder of 326.
The number 2 becomes the next digit in our result. 
Result so far: 56995.22
Subtract 1434 from 1760 to get 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Our division results in 56995.22 with a remaining 0.326.