40406678 divided by 737 
We want to figure out the number of times 40406678 can be divided by 737.

Step 1:
737 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 737

On to step 2:
737 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 737

Step 3:
When dividing 404 by 737, we get 0 with a remainder of 404.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 404 to get 404.
Include the next digit (0) from the dividend after 404, then repeat: 4040 / 737

On to step 4:
The number 737 fits into 4040 5 times, leaving a remainder of 355.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 355 after subtracting 3685 from 4040.
Take the next digit (6) from the dividend and append it to 355, then repeat: 3556 / 737

Moving on to step 5:
737 goes into 3556 4 times with a remainder of 608.
The next digit of our result is 4. 
Result so far: 54.0
Subtract 2948 from 3556 to get 608.
Grab the next digit (6) from the dividend, add it to 608, then carry on: 6086 / 737

Moving on to step 6:
6086 divided by 737 is 8 with a remainder of 190.
The number 8 becomes the next digit in our result. 
Result so far: 548.0
If we take 5896 away from 6086, we end up with 190.
Fetch the next digit (7) from the dividend, attach it to 190 and continue: 1907 / 737

Let's proceed to step 7:
When dividing 1907 by 737, we get 2 with a remainder of 433.
Use 2 as the next digit of our solution. 
Result so far: 5482.0
Subtract 1474 from 1907 to get 433.
Append the next digit (8) from the dividend to 433 and continue with: 4338 / 737

Step 8:
737 goes into 4338 5 times with a remainder of 653.
Write down 5 as next digit of the result. 
Result so far: 54825.0
If we subtract 3685 from 4338, we get 653.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6530, and continue the process.

Advancing to step 9:
737 goes into 6530 8 times with a remainder of 634.
The number 8 becomes the next digit in our result. 
Result so far: 54825.8
Subtract 5896 from 6530 to get 634.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6340, and continue the process.

Moving on to step 10:
When dividing 6340 by 737, we get 8 with a remainder of 444.
The number 8 becomes the next digit in our result. 
Result so far: 54825.88
If we subtract 5896 from 6340, we get 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

The quotient of the division is 54825.88, and the remainder is 0.444.