We're dividing 40642608 by 157 
Let's see how many times 157 fits into 40642608.

On to step 1:
157 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 157

Advancing to step 2:
The number 157 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 157

Moving on to step 3:
The number 157 fits into 406 2 times, leaving a remainder of 92.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 314 from 406, we get 92.
Grab the next digit (4) from the dividend, add it to 92, then carry on: 924 / 157

Going ahead to step 4:
157 can be fit into 924 5 times, resulting in a remainder of 139.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtract 785 from 924 to get 139.
Take the next digit (2) from the dividend and append it to 139, then repeat: 1392 / 157

On to step 5:
If we divide 1392 by 157, we get 8 and a remainder of 136.
Use 8 as the next digit of our solution. 
Result so far: 258.0
If we take 1256 away from 1392, we end up with 136.
Append the next digit (6) from the dividend to 136 and continue with: 1366 / 157

Going ahead to step 6:
1366 divided by 157 is 8 with a remainder of 110.
The number 8 becomes the next digit in our result. 
Result so far: 2588.0
The remainder is 110 after subtracting 1256 from 1366.
Fetch the next digit (0) from the dividend, attach it to 110 and continue: 1100 / 157

Advancing to step 7:
If we divide 1100 by 157, we get 7 and a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 25887.0
The remainder is 1 after subtracting 1099 from 1100.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 157

Moving on to step 8:
157 goes into 18 0 times with a remainder of 18.
The next digit of our result is 0. 
Result so far: 258870.0
Deduct 0 from 18 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 9:
180 divided by 157 is 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 258870.1
Deduct 157 from 180 and we're left 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 10:
157 can be fit into 230 1 times, resulting in a remainder of 73.
Put 1 as the next digit of the answer. 
Result so far: 258870.11
If we subtract 157 from 230, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

After the division, we end up with 258870.11 and a remainder of 0.073.