We look at the division of 40098061 by 524 
We're looking to find how many times 524 goes into 40098061.

Going ahead to step 1:
If we divide 4 by 524, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 524

On to step 2:
The number 524 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 524

Moving on to step 3:
The number 524 fits into 400 0 times, leaving a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 400, we end up with 400.
Take the next digit (9) from the dividend and append it to 400, then repeat: 4009 / 524

On to step 4:
If we divide 4009 by 524, we get 7 and a remainder of 341.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 3668 from 4009 leaves us with 341.
Fetch the next digit (8) from the dividend, attach it to 341 and continue: 3418 / 524

Going ahead to step 5:
If we divide 3418 by 524, we get 6 and a remainder of 274.
The next digit of our result is 6. 
Result so far: 76.0
Deduct 3144 from 3418 and we're left with 274.
Fetch the next digit (0) from the dividend, attach it to 274 and continue: 2740 / 524

On to step 6:
If we divide 2740 by 524, we get 5 and a remainder of 120.
Write down 5 as next digit of the result. 
Result so far: 765.0
Subtract 2620 from 2740 to get 120.
Take the next digit (6) from the dividend and append it to 120, then repeat: 1206 / 524

On to step 7:
524 goes into 1206 2 times with a remainder of 158.
The next digit of our result is 2. 
Result so far: 7652.0
Deduct 1048 from 1206 and we're left with 158.
Grab the next digit (1) from the dividend, add it to 158, then carry on: 1581 / 524

On to step 8:
If we divide 1581 by 524, we get 3 and a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 76523.0
Subtracting 1572 from 1581 leaves us 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.

Let's proceed to step 9:
If we divide 90 by 524, we get 0 and a remainder of 90.
Record the quotient 0 as the next digit in the result. 
Result so far: 76523.0
Subtract 0 from 90 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 10:
When dividing 900 by 524, we get 1 with a remainder of 376.
Record the quotient 1 as the next digit in the result. 
Result so far: 76523.01
Subtracting 524 from 900 leaves us with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 11:
3760 divided by 524 is 7 with a remainder of 92.
The number 7 becomes the next digit in our result. 
Result so far: 76523.017
Subtract 3668 from 3760 to get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Let's proceed to step 12:
When dividing 920 by 524, we get 1 with a remainder of 396.
Record the quotient 1 as the next digit in the result. 
Result so far: 76523.0171
If we subtract 524 from 920, we get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Moving on to step 13:
The number 524 fits into 3960 7 times, leaving a remainder of 292.
The next digit of our result is 7. 
Result so far: 76523.01717
Subtracting 3668 from 3960 leaves us with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Advancing to step 14:
2920 divided by 524 is 5 with a remainder of 300.
The number 5 becomes the next digit in our result. 
Result so far: 76523.017175
The remainder is 300 after subtracting 2620 from 2920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 15:
524 goes into 3000 5 times with a remainder of 380.
Write down 5 as next digit of the result. 
Result so far: 76523.0171755
Deduct 2620 from 3000 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

In conclusion, the division gives 76523.0171755 with a balance of 3.8e-06.