We look at the division of 40497573 by 8 
We want to divide 40497573 by 8.

Step 1:
When dividing 4 by 8, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 8

Moving on to step 2:
8 goes into 40 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 0 after subtracting 40 from 40.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 8

Step 3:
The number 8 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 50.0
If we subtract 0 from 4, we get 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 8

Step 4:
8 goes into 49 6 times with a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 506.0
Subtracting 48 from 49 leaves us with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Advancing to step 5:
8 goes into 17 2 times with a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 5062.0
The remainder is 1 after subtracting 16 from 17.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 8

Moving on to step 6:
If we divide 15 by 8, we get 1 and a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 50621.0
If we subtract 8 from 15, we get 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 8

Moving on to step 7:
When dividing 77 by 8, we get 9 with a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 506219.0
Deduct 72 from 77 and we're left with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 8

Moving on to step 8:
If we divide 53 by 8, we get 6 and a remainder of 5.
The number 6 becomes the next digit in our result. 
Result so far: 5062196.0
Subtracting 48 from 53 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 9:
The number 8 fits into 50 6 times, leaving a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 5062196.6
The remainder is 2 after subtracting 48 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
When dividing 20 by 8, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 5062196.62
Subtract 16 from 20 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
When dividing 40 by 8, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 5062196.625
Subtracting 40 from 40 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
8 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 5062196.625
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
8 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 5062196.625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 5062196.625 with a balance of 0.0.