We look at the division of 40477461 by 220 
We want to divide 40477461 by 220.

Let's proceed to step 1:
220 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 220

Step 2:
220 goes into 40 0 times 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 (4) from the dividend, add it to 40, then carry on: 404 / 220

On to step 3:
220 goes into 404 1 times with a remainder of 184.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 184 after subtracting 220 from 404.
Grab the next digit (7) from the dividend, add it to 184, then carry on: 1847 / 220

On to step 4:
If we divide 1847 by 220, we get 8 and a remainder of 87.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Subtract 1760 from 1847 to get 87.
Grab the next digit (7) from the dividend, add it to 87, then carry on: 877 / 220

Let's proceed to step 5:
The number 220 fits into 877 3 times, leaving a remainder of 217.
Record the quotient 3 as the next digit in the result. 
Result so far: 183.0
Deduct 660 from 877 and we're left with 217.
Append the next digit (4) from the dividend to 217 and continue with: 2174 / 220

Step 6:
220 can be fit into 2174 9 times, resulting in a remainder of 194.
The next digit of our result is 9. 
Result so far: 1839.0
The remainder is 194 after subtracting 1980 from 2174.
Fetch the next digit (6) from the dividend, attach it to 194 and continue: 1946 / 220

Step 7:
220 goes into 1946 8 times with a remainder of 186.
Record the quotient 8 as the next digit in the result. 
Result so far: 18398.0
The remainder is 186 after subtracting 1760 from 1946.
Grab the next digit (1) from the dividend, add it to 186, then carry on: 1861 / 220

Going ahead to step 8:
220 goes into 1861 8 times with a remainder of 101.
The next digit of our result is 8. 
Result so far: 183988.0
If we subtract 1760 from 1861, we get 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Advancing to step 9:
The number 220 fits into 1010 4 times, leaving a remainder of 130.
The number 4 becomes the next digit in our result. 
Result so far: 183988.4
If we take 880 away from 1010, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Going ahead to step 10:
If we divide 1300 by 220, we get 5 and a remainder of 200.
Put 5 as the next digit of the answer. 
Result so far: 183988.45
Deduct 1100 from 1300 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 11:
2000 divided by 220 is 9 with a remainder of 20.
The next digit of our result is 9. 
Result so far: 183988.459
The remainder is 20 after subtracting 1980 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
If we divide 200 by 220, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 183988.459
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 13:
220 goes into 2000 9 times with a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 183988.45909
Subtracting 1980 from 2000 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
220 can be fit into 200 0 times, resulting in a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 183988.45909
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 15:
If we divide 2000 by 220, we get 9 and a remainder of 20.
The next digit of our result is 9. 
Result so far: 183988.4590909
If we take 1980 away from 2000, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 16:
The number 220 fits into 200 0 times, leaving a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 183988.4590909
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final outcome is 183988.4590909, with a leftover of 2e-07.