We divide 40455171 by 244
Our goal is to divide 40455171 by 244.

Moving on to step 1:
When dividing 4 by 244, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 244

Advancing to step 2:
When dividing 40 by 244, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 244

Going ahead to step 3:
If we divide 404 by 244, we get 1 and a remainder of 160.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 244 from 404 leaves us with 160.
Include the next digit (5) from the dividend after 160, then repeat: 1605 / 244

Advancing to step 4:
If we divide 1605 by 244, we get 6 and a remainder of 141.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 1464 from 1605 to get 141.
Fetch the next digit (5) from the dividend, attach it to 141 and continue: 1415 / 244

Going ahead to step 5:
If we divide 1415 by 244, we get 5 and a remainder of 195.
Put 5 as the next digit of the answer. 
Result so far: 165.0
The remainder is 195 after subtracting 1220 from 1415.
Take the next digit (1) from the dividend and append it to 195, then repeat: 1951 / 244

Step 6:
244 can be fit into 1951 7 times, resulting in a remainder of 243.
Put 7 as the next digit of the answer. 
Result so far: 1657.0
Subtract 1708 from 1951 to get 243.
Include the next digit (7) from the dividend after 243, then repeat: 2437 / 244

On to step 7:
If we divide 2437 by 244, we get 9 and a remainder of 241.
The number 9 becomes the next digit in our result. 
Result so far: 16579.0
The remainder is 241 after subtracting 2196 from 2437.
Append the next digit (1) from the dividend to 241 and continue with: 2411 / 244

Advancing to step 8:
244 goes into 2411 9 times with a remainder of 215.
Record the quotient 9 as the next digit in the result. 
Result so far: 165799.0
The remainder is 215 after subtracting 2196 from 2411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

On to step 9:
244 can be fit into 2150 8 times, resulting in a remainder of 198.
The number 8 becomes the next digit in our result. 
Result so far: 165799.8
Deduct 1952 from 2150 and we're left with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Step 10:
The number 244 fits into 1980 8 times, leaving a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 165799.88
Subtract 1952 from 1980 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 165799.88 and a remainder of 0.028.