40954282 divided by 681 
We want to divide 40954282 by 681.

Moving on to step 1:
If we divide 4 by 681, we get 0 and 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 681

Moving on to step 2:
40 divided by 681 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 681

Step 3:
The number 681 fits into 409 0 times, leaving a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Take the next digit (5) from the dividend and append it to 409, then repeat: 4095 / 681

Advancing to step 4:
681 can be fit into 4095 6 times, resulting in a remainder of 9.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 9 after subtracting 4086 from 4095.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 681

Let's proceed to step 5:
If we divide 94 by 681, we get 0 and a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 60.0
Deduct 0 from 94 and we're left with 94.
Append the next digit (2) from the dividend to 94 and continue with: 942 / 681

Let's proceed to step 6:
The number 681 fits into 942 1 times, leaving a remainder of 261.
Use 1 as the next digit of our solution. 
Result so far: 601.0
Deduct 681 from 942 and we're left with 261.
Take the next digit (8) from the dividend and append it to 261, then repeat: 2618 / 681

Step 7:
2618 divided by 681 is 3 with a remainder of 575.
Write down 3 as next digit of the result. 
Result so far: 6013.0
Subtract 2043 from 2618 to get 575.
Grab the next digit (2) from the dividend, add it to 575, then carry on: 5752 / 681

Moving on to step 8:
The number 681 fits into 5752 8 times, leaving a remainder of 304.
Use 8 as the next digit of our solution. 
Result so far: 60138.0
If we take 5448 away from 5752, we end up with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 9:
The number 681 fits into 3040 4 times, leaving a remainder of 316.
Put 4 as the next digit of the answer. 
Result so far: 60138.4
Subtract 2724 from 3040 to get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Let's proceed to step 10:
The number 681 fits into 3160 4 times, leaving a remainder of 436.
Write down 4 as next digit of the result. 
Result so far: 60138.44
Subtracting 2724 from 3160 leaves us with 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

The final result is 60138.44 with a remainder of 0.436.