40455289 ÷ 396 
Let's see how many times 396 fits into 40455289.

Advancing to step 1:
The number 396 fits into 4 0 times, leaving 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 396

Moving on to step 2:
The number 396 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 396

On to step 3:
396 can be fit into 404 1 times, resulting in a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 396 away from 404, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 396

Advancing to step 4:
85 divided by 396 is 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 85 after subtracting 0 from 85.
Take the next digit (5) from the dividend and append it to 85, then repeat: 855 / 396

Moving on to step 5:
When dividing 855 by 396, we get 2 with a remainder of 63.
Record the quotient 2 as the next digit in the result. 
Result so far: 102.0
Subtracting 792 from 855 leaves us with 63.
Fetch the next digit (2) from the dividend, attach it to 63 and continue: 632 / 396

Advancing to step 6:
If we divide 632 by 396, we get 1 and a remainder of 236.
Record the quotient 1 as the next digit in the result. 
Result so far: 1021.0
If we subtract 396 from 632, we get 236.
Grab the next digit (8) from the dividend, add it to 236, then carry on: 2368 / 396

Advancing to step 7:
396 can be fit into 2368 5 times, resulting in a remainder of 388.
Record the quotient 5 as the next digit in the result. 
Result so far: 10215.0
If we take 1980 away from 2368, we end up with 388.
Append the next digit (9) from the dividend to 388 and continue with: 3889 / 396

Let's proceed to step 8:
3889 divided by 396 is 9 with a remainder of 325.
Use 9 as the next digit of our solution. 
Result so far: 102159.0
If we subtract 3564 from 3889, we get 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Going ahead to step 9:
When dividing 3250 by 396, we get 8 with a remainder of 82.
Use 8 as the next digit of our solution. 
Result so far: 102159.8
If we subtract 3168 from 3250, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 10:
820 divided by 396 is 2 with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 102159.82
Deduct 792 from 820 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.

On to step 11:
280 divided by 396 is 0 with a remainder of 280.
Write down 0 as next digit of the result. 
Result so far: 102159.82
If we subtract 0 from 280, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 12:
When dividing 2800 by 396, we get 7 with a remainder of 28.
The next digit of our result is 7. 
Result so far: 102159.8207
If we take 2772 away from 2800, we end up 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.

Let's proceed to step 13:
When dividing 280 by 396, we get 0 with a remainder of 280.
Use 0 as the next digit of our solution. 
Result so far: 102159.8207
The remainder is 280 after subtracting 0 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 14:
2800 divided by 396 is 7 with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 102159.820707
Subtracting 2772 from 2800 leaves us 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 15:
280 divided by 396 is 0 with a remainder of 280.
Write down 0 as next digit of the result. 
Result so far: 102159.820707
If we take 0 away from 280, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 16:
2800 divided by 396 is 7 with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 102159.82070707
Subtracting 2772 from 2800 leaves us 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.

In conclusion, the division gives 102159.82070707 with a balance of 2.8e-08.