We're dividing 40172606 by 438 
Our goal is to divide 40172606 by 438.

Advancing to step 1:
If we divide 4 by 438, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 438

Let's proceed to step 2:
438 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 438

Step 3:
If we divide 401 by 438, we get 0 and a remainder of 401.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 401, we get 401.
Take the next digit (7) from the dividend and append it to 401, then repeat: 4017 / 438

Advancing to step 4:
4017 divided by 438 is 9 with a remainder of 75.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we subtract 3942 from 4017, we get 75.
Append the next digit (2) from the dividend to 75 and continue with: 752 / 438

Step 5:
If we divide 752 by 438, we get 1 and a remainder of 314.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
Subtract 438 from 752 to get 314.
Include the next digit (6) from the dividend after 314, then repeat: 3146 / 438

On to step 6:
438 goes into 3146 7 times with a remainder of 80.
Use 7 as the next digit of our solution. 
Result so far: 917.0
Deduct 3066 from 3146 and we're left with 80.
Fetch the next digit (0) from the dividend, attach it to 80 and continue: 800 / 438

Advancing to step 7:
800 divided by 438 is 1 with a remainder of 362.
The number 1 becomes the next digit in our result. 
Result so far: 9171.0
The remainder is 362 after subtracting 438 from 800.
Include the next digit (6) from the dividend after 362, then repeat: 3626 / 438

Going ahead to step 8:
When dividing 3626 by 438, we get 8 with a remainder of 122.
Write down 8 as next digit of the result. 
Result so far: 91718.0
Subtracting 3504 from 3626 leaves us with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Let's proceed to step 9:
438 goes into 1220 2 times with a remainder of 344.
The next digit of our result is 2. 
Result so far: 91718.2
Deduct 876 from 1220 and we're left with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Advancing to step 10:
If we divide 3440 by 438, we get 7 and a remainder of 374.
Use 7 as the next digit of our solution. 
Result so far: 91718.27
If we subtract 3066 from 3440, we get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Going ahead to step 11:
438 goes into 3740 8 times with a remainder of 236.
Put 8 as the next digit of the answer. 
Result so far: 91718.278
If we take 3504 away from 3740, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

On to step 12:
The number 438 fits into 2360 5 times, leaving a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 91718.2785
The remainder is 170 after subtracting 2190 from 2360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Going ahead to step 13:
The number 438 fits into 1700 3 times, leaving a remainder of 386.
Use 3 as the next digit of our solution. 
Result so far: 91718.27853
Deduct 1314 from 1700 and we're left with 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

Advancing to step 14:
The number 438 fits into 3860 8 times, leaving a remainder of 356.
The next digit of our result is 8. 
Result so far: 91718.278538
Deduct 3504 from 3860 and we're left with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Going ahead to step 15:
The number 438 fits into 3560 8 times, leaving a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 91718.2785388
Subtract 3504 from 3560 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 91718.2785388 with a balance of 5.6e-07.