40240471 ÷ 549 
We want to figure out the number of times 40240471 can be divided by 549.

Let's proceed to step 1:
The number 549 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 549

On to step 2:
The number 549 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 549

Let's proceed to step 3:
When dividing 402 by 549, we get 0 with a remainder of 402.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 402, we get 402.
Grab the next digit (4) from the dividend, add it to 402, then carry on: 4024 / 549

Let's proceed to step 4:
4024 divided by 549 is 7 with a remainder of 181.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3843 away from 4024, we end up with 181.
Grab the next digit (0) from the dividend, add it to 181, then carry on: 1810 / 549

Going ahead to step 5:
The number 549 fits into 1810 3 times, leaving a remainder of 163.
The next digit of our result is 3. 
Result so far: 73.0
If we take 1647 away from 1810, we end up with 163.
Include the next digit (4) from the dividend after 163, then repeat: 1634 / 549

Going ahead to step 6:
1634 divided by 549 is 2 with a remainder of 536.
Record the quotient 2 as the next digit in the result. 
Result so far: 732.0
The remainder is 536 after subtracting 1098 from 1634.
Fetch the next digit (7) from the dividend, attach it to 536 and continue: 5367 / 549

Moving on to step 7:
549 can be fit into 5367 9 times, resulting in a remainder of 426.
Record the quotient 9 as the next digit in the result. 
Result so far: 7329.0
Subtract 4941 from 5367 to get 426.
Bring next digit (1) of the dividend behind the 426 and repeat the process: 4261 / 549

Let's proceed to step 8:
549 can be fit into 4261 7 times, resulting in a remainder of 418.
The number 7 becomes the next digit in our result. 
Result so far: 73297.0
If we take 3843 away from 4261, we end up with 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

Moving on to step 9:
4180 divided by 549 is 7 with a remainder of 337.
The number 7 becomes the next digit in our result. 
Result so far: 73297.7
Deduct 3843 from 4180 and we're left with 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3370, and continue the process.

Moving on to step 10:
When dividing 3370 by 549, we get 6 with a remainder of 76.
Write down 6 as next digit of the result. 
Result so far: 73297.76
Subtract 3294 from 3370 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 11:
If we divide 760 by 549, we get 1 and a remainder of 211.
Use 1 as the next digit of our solution. 
Result so far: 73297.761
If we subtract 549 from 760, we get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Moving on to step 12:
The number 549 fits into 2110 3 times, leaving a remainder of 463.
Use 3 as the next digit of our solution. 
Result so far: 73297.7613
Deduct 1647 from 2110 and we're left with 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

Step 13:
When dividing 4630 by 549, we get 8 with a remainder of 238.
Record the quotient 8 as the next digit in the result. 
Result so far: 73297.76138
If we take 4392 away from 4630, we end up with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Going ahead to step 14:
The number 549 fits into 2380 4 times, leaving a remainder of 184.
Write down 4 as next digit of the result. 
Result so far: 73297.761384
Subtract 2196 from 2380 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 15:
When dividing 1840 by 549, we get 3 with a remainder of 193.
Record the quotient 3 as the next digit in the result. 
Result so far: 73297.7613843
The remainder is 193 after subtracting 1647 from 1840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Moving on to step 16:
549 can be fit into 1930 3 times, resulting in a remainder of 283.
The next digit of our result is 3. 
Result so far: 73297.76138433
Subtracting 1647 from 1930 leaves us with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

After the division, we end up with 73297.76138433 and a remainder of 2.83e-07.