We're dividing 40139676 by 547 
We're looking to find how many times 547 goes into 40139676.

Step 1:
When dividing 4 by 547, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 547

Let's proceed to step 2:
547 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (1) of the dividend behind the 40 and repeat the process: 401 / 547

Going ahead to step 3:
If we divide 401 by 547, we get 0 and a remainder of 401.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Take the next digit (3) from the dividend and append it to 401, then repeat: 4013 / 547

On to step 4:
The number 547 fits into 4013 7 times, leaving a remainder of 184.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3829 away from 4013, we end up with 184.
Bring next digit (9) of the dividend behind the 184 and repeat the process: 1849 / 547

Advancing to step 5:
When dividing 1849 by 547, we get 3 with a remainder of 208.
The next digit of our result is 3. 
Result so far: 73.0
The remainder is 208 after subtracting 1641 from 1849.
Bring next digit (6) of the dividend behind the 208 and repeat the process: 2086 / 547

On to step 6:
547 can be fit into 2086 3 times, resulting in a remainder of 445.
The number 3 becomes the next digit in our result. 
Result so far: 733.0
If we take 1641 away from 2086, we end up with 445.
Append the next digit (7) from the dividend to 445 and continue with: 4457 / 547

Moving on to step 7:
If we divide 4457 by 547, we get 8 and a remainder of 81.
Record the quotient 8 as the next digit in the result. 
Result so far: 7338.0
Deduct 4376 from 4457 and we're left with 81.
Append the next digit (6) from the dividend to 81 and continue with: 816 / 547

Moving on to step 8:
547 can be fit into 816 1 times, resulting in a remainder of 269.
Use 1 as the next digit of our solution. 
Result so far: 73381.0
Subtract 547 from 816 to get 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

Advancing to step 9:
When dividing 2690 by 547, we get 4 with a remainder of 502.
Write down 4 as next digit of the result. 
Result so far: 73381.4
If we subtract 2188 from 2690, we get 502.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5020, and continue the process.

Moving on to step 10:
The number 547 fits into 5020 9 times, leaving a remainder of 97.
The number 9 becomes the next digit in our result. 
Result so far: 73381.49
Subtracting 4923 from 5020 leaves us with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Advancing to step 11:
When dividing 970 by 547, we get 1 with a remainder of 423.
Put 1 as the next digit of the answer. 
Result so far: 73381.491
If we subtract 547 from 970, we get 423.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4230, and continue the process.

Moving on to step 12:
The number 547 fits into 4230 7 times, leaving a remainder of 401.
Record the quotient 7 as the next digit in the result. 
Result so far: 73381.4917
If we subtract 3829 from 4230, we get 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Step 13:
4010 divided by 547 is 7 with a remainder of 181.
Use 7 as the next digit of our solution. 
Result so far: 73381.49177
Subtract 3829 from 4010 to get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

In conclusion, the division gives 73381.49177 with a balance of 0.000181.