Let's divide 40478 by 81
Let's see how many times 81 fits into 40478.

On to step 1:
The number 81 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 81

Moving on to step 2:
When dividing 40 by 81, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 81

Moving on to step 3:
If we divide 404 by 81, we get 4 and a remainder of 80.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 324 from 404 leaves us with 80.
Include the next digit (7) from the dividend after 80, then repeat: 807 / 81

Step 4:
The number 81 fits into 807 9 times, leaving a remainder of 78.
The next digit of our result is 9. 
Result so far: 49.0
If we subtract 729 from 807, we get 78.
Bring next digit (8) of the dividend behind the 78 and repeat the process: 788 / 81

Advancing to step 5:
When dividing 788 by 81, we get 9 with a remainder of 59.
Record the quotient 9 as the next digit in the result. 
Result so far: 499.0
Subtracting 729 from 788 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 6:
When dividing 590 by 81, we get 7 with a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 499.7
If we take 567 away from 590, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
If we divide 230 by 81, we get 2 and a remainder of 68.
Record the quotient 2 as the next digit in the result. 
Result so far: 499.72
Subtracting 162 from 230 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 8:
When dividing 680 by 81, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 499.728
Deduct 648 from 680 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
The number 81 fits into 320 3 times, leaving a remainder of 77.
Record the quotient 3 as the next digit in the result. 
Result so far: 499.7283
Deduct 243 from 320 and we're left with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 10:
The number 81 fits into 770 9 times, leaving a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 499.72839
Subtract 729 from 770 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 11:
When dividing 410 by 81, we get 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 499.728395
Deduct 405 from 410 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 12:
The number 81 fits into 50 0 times, leaving a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 499.728395
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
If we divide 500 by 81, we get 6 and a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 499.72839506
Subtracting 486 from 500 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The quotient of the division is 499.72839506, and the remainder is 1.4e-08.