40621257 ÷ 509 
We want to figure out the number of times 40621257 can be divided by 509.

Let's proceed to step 1:
4 divided by 509 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 509

Advancing to step 2:
The number 509 fits into 40 0 times, leaving 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.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 509

Let's proceed to step 3:
509 goes into 406 0 times with a remainder of 406.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 406 after subtracting 0 from 406.
Append the next digit (2) from the dividend to 406 and continue with: 4062 / 509

On to step 4:
509 can be fit into 4062 7 times, resulting in a remainder of 499.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 3563 from 4062 and we're left with 499.
Append the next digit (1) from the dividend to 499 and continue with: 4991 / 509

Advancing to step 5:
509 goes into 4991 9 times with a remainder of 410.
The next digit of our result is 9. 
Result so far: 79.0
The remainder is 410 after subtracting 4581 from 4991.
Include the next digit (2) from the dividend after 410, then repeat: 4102 / 509

Advancing to step 6:
If we divide 4102 by 509, we get 8 and a remainder of 30.
Write down 8 as next digit of the result. 
Result so far: 798.0
The remainder is 30 after subtracting 4072 from 4102.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 509

Step 7:
509 goes into 305 0 times with a remainder of 305.
Use 0 as the next digit of our solution. 
Result so far: 7980.0
Deduct 0 from 305 and we're left with 305.
Append the next digit (7) from the dividend to 305 and continue with: 3057 / 509

Going ahead to step 8:
509 can be fit into 3057 6 times, resulting in a remainder of 3.
The next digit of our result is 6. 
Result so far: 79806.0
If we subtract 3054 from 3057, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 9:
509 can be fit into 30 0 times, resulting in a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 79806.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
When dividing 300 by 509, we get 0 with a remainder of 300.
Record the quotient 0 as the next digit in the result. 
Result so far: 79806.0
Subtracting 0 from 300 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The quotient of the division is 79806.0, and the remainder is 0.3.