40067794 divided by 814 
We're looking to find how many times 814 goes into 40067794.

Advancing to step 1:
If we divide 4 by 814, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 814

Moving on to step 2:
When dividing 40 by 814, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 814

Moving on to step 3:
When dividing 400 by 814, we get 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 400, we end up with 400.
Grab the next digit (6) from the dividend, add it to 400, then carry on: 4006 / 814

Going ahead to step 4:
The number 814 fits into 4006 4 times, leaving a remainder of 750.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 3256 from 4006 and we're left with 750.
Append the next digit (7) from the dividend to 750 and continue with: 7507 / 814

Going ahead to step 5:
814 can be fit into 7507 9 times, resulting in a remainder of 181.
Write down 9 as next digit of the result. 
Result so far: 49.0
If we take 7326 away from 7507, we end up with 181.
Include the next digit (7) from the dividend after 181, then repeat: 1817 / 814

Advancing to step 6:
814 goes into 1817 2 times with a remainder of 189.
Record the quotient 2 as the next digit in the result. 
Result so far: 492.0
Subtract 1628 from 1817 to get 189.
Bring next digit (9) of the dividend behind the 189 and repeat the process: 1899 / 814

On to step 7:
1899 divided by 814 is 2 with a remainder of 271.
Use 2 as the next digit of our solution. 
Result so far: 4922.0
Subtracting 1628 from 1899 leaves us with 271.
Include the next digit (4) from the dividend after 271, then repeat: 2714 / 814

Moving on to step 8:
814 goes into 2714 3 times with a remainder of 272.
Record the quotient 3 as the next digit in the result. 
Result so far: 49223.0
Subtract 2442 from 2714 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Step 9:
814 goes into 2720 3 times with a remainder of 278.
Record the quotient 3 as the next digit in the result. 
Result so far: 49223.3
The remainder is 278 after subtracting 2442 from 2720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Moving on to step 10:
If we divide 2780 by 814, we get 3 and a remainder of 338.
Use 3 as the next digit of our solution. 
Result so far: 49223.33
Subtracting 2442 from 2780 leaves us with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

The final outcome is 49223.33, with a leftover of 0.338.