We're dividing 40207539 by 746 
Our goal is to divide 40207539 by 746.

Let's proceed to step 1:
4 divided by 746 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 746

Step 2:
When dividing 40 by 746, 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.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 746

Going ahead to step 3:
The number 746 fits into 402 0 times, leaving a remainder of 402.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 402 after subtracting 0 from 402.
Include the next digit (0) from the dividend after 402, then repeat: 4020 / 746

Going ahead to step 4:
746 goes into 4020 5 times with a remainder of 290.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 3730 from 4020 and we're left with 290.
Bring next digit (7) of the dividend behind the 290 and repeat the process: 2907 / 746

Moving on to step 5:
746 goes into 2907 3 times with a remainder of 669.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
If we subtract 2238 from 2907, we get 669.
Fetch the next digit (5) from the dividend, attach it to 669 and continue: 6695 / 746

Step 6:
The number 746 fits into 6695 8 times, leaving a remainder of 727.
Write down 8 as next digit of the result. 
Result so far: 538.0
Subtract 5968 from 6695 to get 727.
Bring next digit (3) of the dividend behind the 727 and repeat the process: 7273 / 746

Step 7:
When dividing 7273 by 746, we get 9 with a remainder of 559.
The next digit of our result is 9. 
Result so far: 5389.0
Subtract 6714 from 7273 to get 559.
Append the next digit (9) from the dividend to 559 and continue with: 5599 / 746

Advancing to step 8:
If we divide 5599 by 746, we get 7 and a remainder of 377.
Write down 7 as next digit of the result. 
Result so far: 53897.0
If we subtract 5222 from 5599, we get 377.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3770, and continue the process.

On to step 9:
3770 divided by 746 is 5 with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 53897.5
Subtract 3730 from 3770 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
746 can be fit into 400 0 times, resulting in a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 53897.5
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 11:
When dividing 4000 by 746, we get 5 with a remainder of 270.
The next digit of our result is 5. 
Result so far: 53897.505
If we take 3730 away from 4000, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

On to step 12:
When dividing 2700 by 746, we get 3 with a remainder of 462.
Use 3 as the next digit of our solution. 
Result so far: 53897.5053
Subtract 2238 from 2700 to get 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Let's proceed to step 13:
4620 divided by 746 is 6 with a remainder of 144.
Use 6 as the next digit of our solution. 
Result so far: 53897.50536
The remainder is 144 after subtracting 4476 from 4620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 14:
746 can be fit into 1440 1 times, resulting in a remainder of 694.
Record the quotient 1 as the next digit in the result. 
Result so far: 53897.505361
The remainder is 694 after subtracting 746 from 1440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Step 15:
The number 746 fits into 6940 9 times, leaving a remainder of 226.
Use 9 as the next digit of our solution. 
Result so far: 53897.5053619
Deduct 6714 from 6940 and we're left with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Advancing to step 16:
746 goes into 2260 3 times with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 53897.50536193
Deduct 2238 from 2260 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final result is 53897.50536193 with a remainder of 2.2e-08.