40996657 ÷ 378 
We're looking to find how many times 378 goes into 40996657.

Moving on to step 1:
When dividing 4 by 378, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 378

Let's proceed to step 2:
When dividing 40 by 378, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 378

Step 3:
The number 378 fits into 409 1 times, leaving a remainder of 31.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 378 from 409 and we're left with 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 378

On to step 4:
378 can be fit into 319 0 times, resulting in a remainder of 319.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 319 after subtracting 0 from 319.
Append the next digit (6) from the dividend to 319 and continue with: 3196 / 378

On to step 5:
When dividing 3196 by 378, we get 8 with a remainder of 172.
The number 8 becomes the next digit in our result. 
Result so far: 108.0
The remainder is 172 after subtracting 3024 from 3196.
Take the next digit (6) from the dividend and append it to 172, then repeat: 1726 / 378

Let's proceed to step 6:
If we divide 1726 by 378, we get 4 and a remainder of 214.
Record the quotient 4 as the next digit in the result. 
Result so far: 1084.0
If we subtract 1512 from 1726, we get 214.
Include the next digit (5) from the dividend after 214, then repeat: 2145 / 378

Going ahead to step 7:
378 goes into 2145 5 times with a remainder of 255.
The next digit of our result is 5. 
Result so far: 10845.0
Subtracting 1890 from 2145 leaves us with 255.
Bring next digit (7) of the dividend behind the 255 and repeat the process: 2557 / 378

Advancing to step 8:
2557 divided by 378 is 6 with a remainder of 289.
Record the quotient 6 as the next digit in the result. 
Result so far: 108456.0
Deduct 2268 from 2557 and we're left with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Advancing to step 9:
378 goes into 2890 7 times with a remainder of 244.
Use 7 as the next digit of our solution. 
Result so far: 108456.7
Subtract 2646 from 2890 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

On to step 10:
378 goes into 2440 6 times with a remainder of 172.
The number 6 becomes the next digit in our result. 
Result so far: 108456.76
Subtract 2268 from 2440 to get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Advancing to step 11:
378 goes into 1720 4 times with a remainder of 208.
The next digit of our result is 4. 
Result so far: 108456.764
Deduct 1512 from 1720 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Advancing to step 12:
378 can be fit into 2080 5 times, resulting in a remainder of 190.
The number 5 becomes the next digit in our result. 
Result so far: 108456.7645
Subtract 1890 from 2080 to get 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 13:
378 can be fit into 1900 5 times, resulting in a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 108456.76455
Subtract 1890 from 1900 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The quotient of the division is 108456.76455, and the remainder is 1e-05.