40319943 ÷ 605 
We want to figure out the number of times 40319943 can be divided by 605.

On to step 1:
The number 605 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 605

Step 2:
605 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 605

Going ahead to step 3:
When dividing 403 by 605, we get 0 with a remainder of 403.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 403 and we're left with 403.
Include the next digit (1) from the dividend after 403, then repeat: 4031 / 605

Going ahead to step 4:
The number 605 fits into 4031 6 times, leaving a remainder of 401.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 3630 from 4031 leaves us with 401.
Take the next digit (9) from the dividend and append it to 401, then repeat: 4019 / 605

Advancing to step 5:
If we divide 4019 by 605, we get 6 and a remainder of 389.
Put 6 as the next digit of the answer. 
Result so far: 66.0
If we take 3630 away from 4019, we end up with 389.
Fetch the next digit (9) from the dividend, attach it to 389 and continue: 3899 / 605

Going ahead to step 6:
The number 605 fits into 3899 6 times, leaving a remainder of 269.
Record the quotient 6 as the next digit in the result. 
Result so far: 666.0
The remainder is 269 after subtracting 3630 from 3899.
Append the next digit (4) from the dividend to 269 and continue with: 2694 / 605

Advancing to step 7:
605 can be fit into 2694 4 times, resulting in a remainder of 274.
Write down 4 as next digit of the result. 
Result so far: 6664.0
Subtract 2420 from 2694 to get 274.
Append the next digit (3) from the dividend to 274 and continue with: 2743 / 605

Let's proceed to step 8:
If we divide 2743 by 605, we get 4 and a remainder of 323.
Write down 4 as next digit of the result. 
Result so far: 66644.0
Subtract 2420 from 2743 to get 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

Let's proceed to step 9:
The number 605 fits into 3230 5 times, leaving a remainder of 205.
Use 5 as the next digit of our solution. 
Result so far: 66644.5
Deduct 3025 from 3230 and we're left with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Step 10:
If we divide 2050 by 605, we get 3 and a remainder of 235.
Record the quotient 3 as the next digit in the result. 
Result so far: 66644.53
If we take 1815 away from 2050, we end up with 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Advancing to step 11:
605 goes into 2350 3 times with a remainder of 535.
The number 3 becomes the next digit in our result. 
Result so far: 66644.533
Subtracting 1815 from 2350 leaves us with 535.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5350, and continue the process.

The final result is 66644.533 with a remainder of 0.0535.