We're dividing 40221986 by 197 
Our goal is to divide 40221986 by 197.

On to step 1:
197 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 197

Going ahead to step 2:
When dividing 40 by 197, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 197

Going ahead to step 3:
402 divided by 197 is 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2.0
If we take 394 away from 402, we end up with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 197

Moving on to step 4:
82 divided by 197 is 0 with a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtracting 0 from 82 leaves us with 82.
Include the next digit (1) from the dividend after 82, then repeat: 821 / 197

Going ahead to step 5:
197 can be fit into 821 4 times, resulting in a remainder of 33.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
If we take 788 away from 821, we end up with 33.
Append the next digit (9) from the dividend to 33 and continue with: 339 / 197

Step 6:
197 can be fit into 339 1 times, resulting in a remainder of 142.
Record the quotient 1 as the next digit in the result. 
Result so far: 2041.0
If we subtract 197 from 339, we get 142.
Bring next digit (8) of the dividend behind the 142 and repeat the process: 1428 / 197

Let's proceed to step 7:
When dividing 1428 by 197, we get 7 with a remainder of 49.
The next digit of our result is 7. 
Result so far: 20417.0
If we take 1379 away from 1428, we end up with 49.
Include the next digit (6) from the dividend after 49, then repeat: 496 / 197

Moving on to step 8:
496 divided by 197 is 2 with a remainder of 102.
The next digit of our result is 2. 
Result so far: 204172.0
Subtract 394 from 496 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 9:
197 goes into 1020 5 times with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 204172.5
If we take 985 away from 1020, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 10:
The number 197 fits into 350 1 times, leaving a remainder of 153.
The number 1 becomes the next digit in our result. 
Result so far: 204172.51
The remainder is 153 after subtracting 197 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

On to step 11:
1530 divided by 197 is 7 with a remainder of 151.
The number 7 becomes the next digit in our result. 
Result so far: 204172.517
If we subtract 1379 from 1530, we get 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

On to step 12:
If we divide 1510 by 197, we get 7 and a remainder of 131.
Record the quotient 7 as the next digit in the result. 
Result so far: 204172.5177
Subtract 1379 from 1510 to get 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

The final outcome is 204172.5177, with a leftover of 0.00131.