40895763 ÷ 748 
Our goal is to divide 40895763 by 748.

Advancing to step 1:
748 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 748

On to step 2:
If we divide 40 by 748, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (8) from the dividend after 40, then repeat: 408 / 748

On to step 3:
748 goes into 408 0 times with a remainder of 408.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 408 after subtracting 0 from 408.
Include the next digit (9) from the dividend after 408, then repeat: 4089 / 748

Let's proceed to step 4:
4089 divided by 748 is 5 with a remainder of 349.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 349 after subtracting 3740 from 4089.
Bring next digit (5) of the dividend behind the 349 and repeat the process: 3495 / 748

Step 5:
748 goes into 3495 4 times with a remainder of 503.
Use 4 as the next digit of our solution. 
Result so far: 54.0
Subtract 2992 from 3495 to get 503.
Take the next digit (7) from the dividend and append it to 503, then repeat: 5037 / 748

Let's proceed to step 6:
If we divide 5037 by 748, we get 6 and a remainder of 549.
Write down 6 as next digit of the result. 
Result so far: 546.0
Subtract 4488 from 5037 to get 549.
Include the next digit (6) from the dividend after 549, then repeat: 5496 / 748

Step 7:
When dividing 5496 by 748, we get 7 with a remainder of 260.
Use 7 as the next digit of our solution. 
Result so far: 5467.0
Deduct 5236 from 5496 and we're left with 260.
Take the next digit (3) from the dividend and append it to 260, then repeat: 2603 / 748

Let's proceed to step 8:
The number 748 fits into 2603 3 times, leaving a remainder of 359.
Put 3 as the next digit of the answer. 
Result so far: 54673.0
Subtract 2244 from 2603 to get 359.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3590, and continue the process.

Advancing to step 9:
When dividing 3590 by 748, we get 4 with a remainder of 598.
Use 4 as the next digit of our solution. 
Result so far: 54673.4
If we take 2992 away from 3590, we end up with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Moving on to step 10:
5980 divided by 748 is 7 with a remainder of 744.
Put 7 as the next digit of the answer. 
Result so far: 54673.47
Subtract 5236 from 5980 to get 744.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7440, and continue the process.

Step 11:
When dividing 7440 by 748, we get 9 with a remainder of 708.
The number 9 becomes the next digit in our result. 
Result so far: 54673.479
If we subtract 6732 from 7440, we get 708.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7080, and continue the process.

On to step 12:
7080 divided by 748 is 9 with a remainder of 348.
Use 9 as the next digit of our solution. 
Result so far: 54673.4799
Subtracting 6732 from 7080 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Our division results in 54673.4799 with a remaining 0.00348.