40525892 ÷ 328 
We want to figure out the number of times 40525892 can be divided by 328.

On to step 1:
328 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 328

Moving on to step 2:
328 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (5) of the dividend behind the 40 and repeat the process: 405 / 328

Let's proceed to step 3:
405 divided by 328 is 1 with a remainder of 77.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 328 from 405 to get 77.
Include the next digit (2) from the dividend after 77, then repeat: 772 / 328

Advancing to step 4:
328 can be fit into 772 2 times, resulting in a remainder of 116.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we take 656 away from 772, we end up with 116.
Take the next digit (5) from the dividend and append it to 116, then repeat: 1165 / 328

On to step 5:
When dividing 1165 by 328, we get 3 with a remainder of 181.
Use 3 as the next digit of our solution. 
Result so far: 123.0
The remainder is 181 after subtracting 984 from 1165.
Bring next digit (8) of the dividend behind the 181 and repeat the process: 1818 / 328

Going ahead to step 6:
When dividing 1818 by 328, we get 5 with a remainder of 178.
Put 5 as the next digit of the answer. 
Result so far: 1235.0
Subtracting 1640 from 1818 leaves us with 178.
Grab the next digit (9) from the dividend, add it to 178, then carry on: 1789 / 328

Step 7:
328 goes into 1789 5 times with a remainder of 149.
Use 5 as the next digit of our solution. 
Result so far: 12355.0
Subtract 1640 from 1789 to get 149.
Append the next digit (2) from the dividend to 149 and continue with: 1492 / 328

Moving on to step 8:
1492 divided by 328 is 4 with a remainder of 180.
Record the quotient 4 as the next digit in the result. 
Result so far: 123554.0
Deduct 1312 from 1492 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 9:
1800 divided by 328 is 5 with a remainder of 160.
Write down 5 as next digit of the result. 
Result so far: 123554.5
Subtract 1640 from 1800 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
When dividing 1600 by 328, we get 4 with a remainder of 288.
The next digit of our result is 4. 
Result so far: 123554.54
Subtract 1312 from 1600 to get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Moving on to step 11:
When dividing 2880 by 328, we get 8 with a remainder of 256.
The next digit of our result is 8. 
Result so far: 123554.548
The remainder is 256 after subtracting 2624 from 2880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Going ahead to step 12:
328 can be fit into 2560 7 times, resulting in a remainder of 264.
Write down 7 as next digit of the result. 
Result so far: 123554.5487
Subtract 2296 from 2560 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Step 13:
2640 divided by 328 is 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 123554.54878
If we subtract 2624 from 2640, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 14:
The number 328 fits into 160 0 times, leaving a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 123554.54878
Subtract 0 from 160 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 15:
1600 divided by 328 is 4 with a remainder of 288.
Record the quotient 4 as the next digit in the result. 
Result so far: 123554.5487804
Deduct 1312 from 1600 and we're left with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Advancing to step 16:
2880 divided by 328 is 8 with a remainder of 256.
The next digit of our result is 8. 
Result so far: 123554.54878048
If we take 2624 away from 2880, we end up with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

After the division, we end up with 123554.54878048 and a remainder of 2.56e-07.