We're dividing 40124536 by 194 
We want to figure out the number of times 40124536 can be divided by 194.

Step 1:
The number 194 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 194

Advancing to step 2:
194 goes into 40 0 times with 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.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 194

Moving on to step 3:
When dividing 401 by 194, we get 2 with a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 388 from 401, we get 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 194

Step 4:
If we divide 132 by 194, we get 0 and a remainder of 132.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtract 0 from 132 to get 132.
Grab the next digit (4) from the dividend, add it to 132, then carry on: 1324 / 194

Moving on to step 5:
194 can be fit into 1324 6 times, resulting in a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 206.0
Deduct 1164 from 1324 and we're left with 160.
Grab the next digit (5) from the dividend, add it to 160, then carry on: 1605 / 194

On to step 6:
1605 divided by 194 is 8 with a remainder of 53.
The next digit of our result is 8. 
Result so far: 2068.0
If we subtract 1552 from 1605, we get 53.
Grab the next digit (3) from the dividend, add it to 53, then carry on: 533 / 194

Step 7:
The number 194 fits into 533 2 times, leaving a remainder of 145.
Write down 2 as next digit of the result. 
Result so far: 20682.0
Deduct 388 from 533 and we're left with 145.
Grab the next digit (6) from the dividend, add it to 145, then carry on: 1456 / 194

Step 8:
When dividing 1456 by 194, we get 7 with a remainder of 98.
The next digit of our result is 7. 
Result so far: 206827.0
The remainder is 98 after subtracting 1358 from 1456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Advancing to step 9:
If we divide 980 by 194, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 206827.5
Subtracting 970 from 980 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
194 can be fit into 100 0 times, resulting in a remainder of 100.
The next digit of our result is 0. 
Result so far: 206827.5
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 11:
194 can be fit into 1000 5 times, resulting in a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 206827.505
Subtract 970 from 1000 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 12:
194 goes into 300 1 times with a remainder of 106.
Use 1 as the next digit of our solution. 
Result so far: 206827.5051
If we subtract 194 from 300, we get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

On to step 13:
194 can be fit into 1060 5 times, resulting in a remainder of 90.
The next digit of our result is 5. 
Result so far: 206827.50515
If we take 970 away from 1060, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 14:
194 goes into 900 4 times with a remainder of 124.
Record the quotient 4 as the next digit in the result. 
Result so far: 206827.505154
Deduct 776 from 900 and we're left with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Advancing to step 15:
1240 divided by 194 is 6 with a remainder of 76.
Record the quotient 6 as the next digit in the result. 
Result so far: 206827.5051546
Subtracting 1164 from 1240 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 16:
760 divided by 194 is 3 with a remainder of 178.
Use 3 as the next digit of our solution. 
Result so far: 206827.50515463
Subtract 582 from 760 to get 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

The final outcome is 206827.50515463, with a leftover of 1.78e-07.