We look at the division of 40667412 by 617 
We want to divide 40667412 by 617.

Going ahead to step 1:
The number 617 fits into 4 0 times, leaving 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 617

Going ahead to step 2:
When dividing 40 by 617, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 617

Advancing to step 3:
The number 617 fits into 406 0 times, leaving a remainder of 406.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 406 after subtracting 0 from 406.
Fetch the next digit (6) from the dividend, attach it to 406 and continue: 4066 / 617

Step 4:
617 can be fit into 4066 6 times, resulting in a remainder of 364.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we take 3702 away from 4066, we end up with 364.
Grab the next digit (7) from the dividend, add it to 364, then carry on: 3647 / 617

Step 5:
617 goes into 3647 5 times with a remainder of 562.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
If we take 3085 away from 3647, we end up with 562.
Bring next digit (4) of the dividend behind the 562 and repeat the process: 5624 / 617

Let's proceed to step 6:
If we divide 5624 by 617, we get 9 and a remainder of 71.
The number 9 becomes the next digit in our result. 
Result so far: 659.0
If we subtract 5553 from 5624, we get 71.
Grab the next digit (1) from the dividend, add it to 71, then carry on: 711 / 617

On to step 7:
617 can be fit into 711 1 times, resulting in a remainder of 94.
The next digit of our result is 1. 
Result so far: 6591.0
Subtracting 617 from 711 leaves us with 94.
Take the next digit (2) from the dividend and append it to 94, then repeat: 942 / 617

Step 8:
When dividing 942 by 617, we get 1 with a remainder of 325.
Use 1 as the next digit of our solution. 
Result so far: 65911.0
Subtract 617 from 942 to get 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Advancing to step 9:
If we divide 3250 by 617, we get 5 and a remainder of 165.
Record the quotient 5 as the next digit in the result. 
Result so far: 65911.5
If we subtract 3085 from 3250, we get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Going ahead to step 10:
When dividing 1650 by 617, we get 2 with a remainder of 416.
The number 2 becomes the next digit in our result. 
Result so far: 65911.52
If we take 1234 away from 1650, we end up with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Step 11:
617 goes into 4160 6 times with a remainder of 458.
Write down 6 as next digit of the result. 
Result so far: 65911.526
Deduct 3702 from 4160 and we're left with 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

Advancing to step 12:
4580 divided by 617 is 7 with a remainder of 261.
The number 7 becomes the next digit in our result. 
Result so far: 65911.5267
Subtract 4319 from 4580 to get 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Going ahead to step 13:
The number 617 fits into 2610 4 times, leaving a remainder of 142.
Put 4 as the next digit of the answer. 
Result so far: 65911.52674
Subtracting 2468 from 2610 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

On to step 14:
617 goes into 1420 2 times with a remainder of 186.
Write down 2 as next digit of the result. 
Result so far: 65911.526742
If we take 1234 away from 1420, we end up with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 15:
If we divide 1860 by 617, we get 3 and a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 65911.5267423
Deduct 1851 from 1860 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 16:
When dividing 90 by 617, we get 0 with a remainder of 90.
Use 0 as the next digit of our solution. 
Result so far: 65911.5267423
Deduct 0 from 90 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

After the division, we end up with 65911.5267423 and a remainder of 9e-08.