40477644 ÷ 524 
We want to figure out the number of times 40477644 can be divided by 524.

Advancing to step 1:
When dividing 4 by 524, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 524

Going ahead to step 2:
524 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 524

Moving on to step 3:
404 divided by 524 is 0 with a remainder of 404.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 404 and we're left with 404.
Append the next digit (7) from the dividend to 404 and continue with: 4047 / 524

Advancing to step 4:
If we divide 4047 by 524, we get 7 and a remainder of 379.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 3668 away from 4047, we end up with 379.
Bring next digit (7) of the dividend behind the 379 and repeat the process: 3797 / 524

Advancing to step 5:
The number 524 fits into 3797 7 times, leaving a remainder of 129.
Record the quotient 7 as the next digit in the result. 
Result so far: 77.0
The remainder is 129 after subtracting 3668 from 3797.
Fetch the next digit (6) from the dividend, attach it to 129 and continue: 1296 / 524

Step 6:
524 goes into 1296 2 times with a remainder of 248.
The next digit of our result is 2. 
Result so far: 772.0
If we subtract 1048 from 1296, we get 248.
Fetch the next digit (4) from the dividend, attach it to 248 and continue: 2484 / 524

Let's proceed to step 7:
When dividing 2484 by 524, we get 4 with a remainder of 388.
Put 4 as the next digit of the answer. 
Result so far: 7724.0
Deduct 2096 from 2484 and we're left with 388.
Include the next digit (4) from the dividend after 388, then repeat: 3884 / 524

Let's proceed to step 8:
If we divide 3884 by 524, we get 7 and a remainder of 216.
The next digit of our result is 7. 
Result so far: 77247.0
The remainder is 216 after subtracting 3668 from 3884.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Moving on to step 9:
The number 524 fits into 2160 4 times, leaving a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 77247.4
The remainder is 64 after subtracting 2096 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 10:
If we divide 640 by 524, we get 1 and a remainder of 116.
The next digit of our result is 1. 
Result so far: 77247.41
Subtracting 524 from 640 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 11:
524 goes into 1160 2 times with a remainder of 112.
Use 2 as the next digit of our solution. 
Result so far: 77247.412
If we subtract 1048 from 1160, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 12:
If we divide 1120 by 524, we get 2 and a remainder of 72.
Put 2 as the next digit of the answer. 
Result so far: 77247.4122
Subtracting 1048 from 1120 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

The quotient of the division is 77247.4122, and the remainder is 0.00072.