We divide 40727939 by 245
We want to divide 40727939 by 245.

Let's proceed to step 1:
245 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 245

On to step 2:
40 divided by 245 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 245

Advancing to step 3:
When dividing 407 by 245, we get 1 with a remainder of 162.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 245 from 407 and we're left with 162.
Bring next digit (2) of the dividend behind the 162 and repeat the process: 1622 / 245

Step 4:
1622 divided by 245 is 6 with a remainder of 152.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 1470 from 1622 and we're left with 152.
Fetch the next digit (7) from the dividend, attach it to 152 and continue: 1527 / 245

Step 5:
245 can be fit into 1527 6 times, resulting in a remainder of 57.
Record the quotient 6 as the next digit in the result. 
Result so far: 166.0
If we subtract 1470 from 1527, we get 57.
Append the next digit (9) from the dividend to 57 and continue with: 579 / 245

Moving on to step 6:
579 divided by 245 is 2 with a remainder of 89.
The number 2 becomes the next digit in our result. 
Result so far: 1662.0
Deduct 490 from 579 and we're left with 89.
Bring next digit (3) of the dividend behind the 89 and repeat the process: 893 / 245

Let's proceed to step 7:
245 goes into 893 3 times with a remainder of 158.
The next digit of our result is 3. 
Result so far: 16623.0
The remainder is 158 after subtracting 735 from 893.
Fetch the next digit (9) from the dividend, attach it to 158 and continue: 1589 / 245

Advancing to step 8:
The number 245 fits into 1589 6 times, leaving a remainder of 119.
The number 6 becomes the next digit in our result. 
Result so far: 166236.0
Subtract 1470 from 1589 to get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Going ahead to step 9:
245 can be fit into 1190 4 times, resulting in a remainder of 210.
Put 4 as the next digit of the answer. 
Result so far: 166236.4
If we subtract 980 from 1190, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 10:
The number 245 fits into 2100 8 times, leaving a remainder of 140.
The next digit of our result is 8. 
Result so far: 166236.48
Deduct 1960 from 2100 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 11:
245 can be fit into 1400 5 times, resulting in a remainder of 175.
The next digit of our result is 5. 
Result so far: 166236.485
Subtract 1225 from 1400 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Moving on to step 12:
245 can be fit into 1750 7 times, resulting in a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 166236.4857
Deduct 1715 from 1750 and we're left 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.

Advancing to step 13:
The number 245 fits into 350 1 times, leaving a remainder of 105.
Write down 1 as next digit of the result. 
Result so far: 166236.48571
If we take 245 away from 350, we end up with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 14:
When dividing 1050 by 245, we get 4 with a remainder of 70.
Use 4 as the next digit of our solution. 
Result so far: 166236.485714
The remainder is 70 after subtracting 980 from 1050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 15:
245 goes into 700 2 times with a remainder of 210.
Record the quotient 2 as the next digit in the result. 
Result so far: 166236.4857142
The remainder is 210 after subtracting 490 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Let's proceed to step 16:
245 can be fit into 2100 8 times, resulting in a remainder of 140.
Write down 8 as next digit of the result. 
Result so far: 166236.48571428
The remainder is 140 after subtracting 1960 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

After the division, we end up with 166236.48571428 and a remainder of 1.4e-07.