We're dividing 40190296 by 721 
We want to figure out the number of times 40190296 can be divided by 721.

Let's proceed to step 1:
When dividing 4 by 721, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 721

Going ahead to step 2:
If we divide 40 by 721, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 721

Moving on to step 3:
721 goes into 401 0 times with a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Fetch the next digit (9) from the dividend, attach it to 401 and continue: 4019 / 721

Step 4:
When dividing 4019 by 721, we get 5 with a remainder of 414.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 3605 away from 4019, we end up with 414.
Take the next digit (0) from the dividend and append it to 414, then repeat: 4140 / 721

On to step 5:
721 goes into 4140 5 times with a remainder of 535.
Write down 5 as next digit of the result. 
Result so far: 55.0
Subtract 3605 from 4140 to get 535.
Fetch the next digit (2) from the dividend, attach it to 535 and continue: 5352 / 721

Moving on to step 6:
721 can be fit into 5352 7 times, resulting in a remainder of 305.
Put 7 as the next digit of the answer. 
Result so far: 557.0
If we take 5047 away from 5352, we end up with 305.
Grab the next digit (9) from the dividend, add it to 305, then carry on: 3059 / 721

Step 7:
The number 721 fits into 3059 4 times, leaving a remainder of 175.
Record the quotient 4 as the next digit in the result. 
Result so far: 5574.0
Deduct 2884 from 3059 and we're left with 175.
Grab the next digit (6) from the dividend, add it to 175, then carry on: 1756 / 721

Advancing to step 8:
721 goes into 1756 2 times with a remainder of 314.
Put 2 as the next digit of the answer. 
Result so far: 55742.0
Deduct 1442 from 1756 and we're left with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Advancing to step 9:
If we divide 3140 by 721, we get 4 and a remainder of 256.
Write down 4 as next digit of the result. 
Result so far: 55742.4
The remainder is 256 after subtracting 2884 from 3140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 10:
When dividing 2560 by 721, we get 3 with a remainder of 397.
The number 3 becomes the next digit in our result. 
Result so far: 55742.43
Deduct 2163 from 2560 and we're left with 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

On to step 11:
721 goes into 3970 5 times with a remainder of 365.
Write down 5 as next digit of the result. 
Result so far: 55742.435
Subtract 3605 from 3970 to get 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

On to step 12:
721 goes into 3650 5 times with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 55742.4355
If we subtract 3605 from 3650, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 55742.4355 with a remaining 0.00045.