40766699 ÷ 181 
We want to divide 40766699 by 181.

Moving on to step 1:
181 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 181

Let's proceed to step 2:
When dividing 40 by 181, we get 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.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 181

On to step 3:
181 can be fit into 407 2 times, resulting in a remainder of 45.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 362 away from 407, we end up with 45.
Include the next digit (6) from the dividend after 45, then repeat: 456 / 181

Step 4:
If we divide 456 by 181, we get 2 and a remainder of 94.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtract 362 from 456 to get 94.
Bring next digit (6) of the dividend behind the 94 and repeat the process: 946 / 181

On to step 5:
If we divide 946 by 181, we get 5 and a remainder of 41.
Write down 5 as next digit of the result. 
Result so far: 225.0
If we take 905 away from 946, we end up with 41.
Include the next digit (6) from the dividend after 41, then repeat: 416 / 181

Going ahead to step 6:
181 goes into 416 2 times with a remainder of 54.
Use 2 as the next digit of our solution. 
Result so far: 2252.0
Deduct 362 from 416 and we're left with 54.
Fetch the next digit (9) from the dividend, attach it to 54 and continue: 549 / 181

Moving on to step 7:
If we divide 549 by 181, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 22523.0
Subtract 543 from 549 to get 6.
Take the next digit (9) from the dividend and append it to 6, then repeat: 69 / 181

Advancing to step 8:
If we divide 69 by 181, we get 0 and a remainder of 69.
Use 0 as the next digit of our solution. 
Result so far: 225230.0
Deduct 0 from 69 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 9:
690 divided by 181 is 3 with a remainder of 147.
Record the quotient 3 as the next digit in the result. 
Result so far: 225230.3
Deduct 543 from 690 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Moving on to step 10:
1470 divided by 181 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 225230.38
If we take 1448 away from 1470, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 11:
220 divided by 181 is 1 with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 225230.381
The remainder is 39 after subtracting 181 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 12:
181 goes into 390 2 times with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 225230.3812
Deduct 362 from 390 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 13:
The number 181 fits into 280 1 times, leaving a remainder of 99.
The number 1 becomes the next digit in our result. 
Result so far: 225230.38121
If we take 181 away from 280, we end up with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Moving on to step 14:
If we divide 990 by 181, we get 5 and a remainder of 85.
The next digit of our result is 5. 
Result so far: 225230.381215
The remainder is 85 after subtracting 905 from 990.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Step 15:
When dividing 850 by 181, we get 4 with a remainder of 126.
Record the quotient 4 as the next digit in the result. 
Result so far: 225230.3812154
Deduct 724 from 850 and we're left with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Moving on to step 16:
The number 181 fits into 1260 6 times, leaving a remainder of 174.
Write down 6 as next digit of the result. 
Result so far: 225230.38121546
The remainder is 174 after subtracting 1086 from 1260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

In conclusion, the division gives 225230.38121546 with a balance of 1.74e-07.