40259424 ÷ 409 
We want to divide 40259424 by 409.

Advancing to step 1:
409 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 409

Moving on to step 2:
409 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.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 409

On to step 3:
When dividing 402 by 409, we get 0 with a remainder of 402.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 402, we get 402.
Fetch the next digit (5) from the dividend, attach it to 402 and continue: 4025 / 409

Advancing to step 4:
409 can be fit into 4025 9 times, resulting in a remainder of 344.
The next digit of our result is 9. 
Result so far: 9.0
If we take 3681 away from 4025, we end up with 344.
Take the next digit (9) from the dividend and append it to 344, then repeat: 3449 / 409

Moving on to step 5:
When dividing 3449 by 409, we get 8 with a remainder of 177.
Use 8 as the next digit of our solution. 
Result so far: 98.0
Subtract 3272 from 3449 to get 177.
Append the next digit (4) from the dividend to 177 and continue with: 1774 / 409

Going ahead to step 6:
If we divide 1774 by 409, we get 4 and a remainder of 138.
The number 4 becomes the next digit in our result. 
Result so far: 984.0
The remainder is 138 after subtracting 1636 from 1774.
Grab the next digit (2) from the dividend, add it to 138, then carry on: 1382 / 409

Moving on to step 7:
The number 409 fits into 1382 3 times, leaving a remainder of 155.
Write down 3 as next digit of the result. 
Result so far: 9843.0
Deduct 1227 from 1382 and we're left with 155.
Include the next digit (4) from the dividend after 155, then repeat: 1554 / 409

On to step 8:
409 goes into 1554 3 times with a remainder of 327.
Use 3 as the next digit of our solution. 
Result so far: 98433.0
Deduct 1227 from 1554 and we're left with 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

Going ahead to step 9:
When dividing 3270 by 409, we get 7 with a remainder of 407.
The number 7 becomes the next digit in our result. 
Result so far: 98433.7
Subtract 2863 from 3270 to get 407.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4070, and continue the process.

Moving on to step 10:
409 goes into 4070 9 times with a remainder of 389.
The next digit of our result is 9. 
Result so far: 98433.79
If we subtract 3681 from 4070, we get 389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3890, and continue the process.

Step 11:
409 can be fit into 3890 9 times, resulting in a remainder of 209.
The number 9 becomes the next digit in our result. 
Result so far: 98433.799
If we take 3681 away from 3890, we end up with 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

In conclusion, the division gives 98433.799 with a balance of 0.0209.