We look at the division of 40365582 by 248 
We want to divide 40365582 by 248.

Advancing to step 1:
248 can be fit into 4 0 times, resulting in 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.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 248

Going ahead to step 2:
248 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 248

Advancing to step 3:
The number 248 fits into 403 1 times, leaving a remainder of 155.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 155 after subtracting 248 from 403.
Take the next digit (6) from the dividend and append it to 155, then repeat: 1556 / 248

Step 4:
248 can be fit into 1556 6 times, resulting in a remainder of 68.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 1488 from 1556 leaves us with 68.
Append the next digit (5) from the dividend to 68 and continue with: 685 / 248

Advancing to step 5:
The number 248 fits into 685 2 times, leaving a remainder of 189.
Put 2 as the next digit of the answer. 
Result so far: 162.0
Deduct 496 from 685 and we're left with 189.
Bring next digit (5) of the dividend behind the 189 and repeat the process: 1895 / 248

Step 6:
1895 divided by 248 is 7 with a remainder of 159.
Put 7 as the next digit of the answer. 
Result so far: 1627.0
Deduct 1736 from 1895 and we're left with 159.
Include the next digit (8) from the dividend after 159, then repeat: 1598 / 248

Let's proceed to step 7:
248 goes into 1598 6 times with a remainder of 110.
Put 6 as the next digit of the answer. 
Result so far: 16276.0
Subtracting 1488 from 1598 leaves us with 110.
Include the next digit (2) from the dividend after 110, then repeat: 1102 / 248

Going ahead to step 8:
The number 248 fits into 1102 4 times, leaving a remainder of 110.
Put 4 as the next digit of the answer. 
Result so far: 162764.0
If we take 992 away from 1102, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 9:
248 goes into 1100 4 times with a remainder of 108.
Write down 4 as next digit of the result. 
Result so far: 162764.4
If we subtract 992 from 1100, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 10:
248 goes into 1080 4 times with a remainder of 88.
The number 4 becomes the next digit in our result. 
Result so far: 162764.44
If we subtract 992 from 1080, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

In conclusion, the division gives 162764.44 with a balance of 0.088.