Let's divide 40676347 by 199
We want to figure out the number of times 40676347 can be divided by 199.

Going ahead to step 1:
When dividing 4 by 199, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 199

Going ahead to step 2:
199 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 199

Moving on to step 3:
If we divide 406 by 199, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 398 from 406 and we're left with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 199

Let's proceed to step 4:
When dividing 87 by 199, we get 0 with a remainder of 87.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtracting 0 from 87 leaves us with 87.
Bring next digit (6) of the dividend behind the 87 and repeat the process: 876 / 199

Step 5:
The number 199 fits into 876 4 times, leaving a remainder of 80.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
The remainder is 80 after subtracting 796 from 876.
Fetch the next digit (3) from the dividend, attach it to 80 and continue: 803 / 199

Step 6:
199 can be fit into 803 4 times, resulting in a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 2044.0
If we subtract 796 from 803, we get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 199

Step 7:
If we divide 74 by 199, we get 0 and a remainder of 74.
Record the quotient 0 as the next digit in the result. 
Result so far: 20440.0
The remainder is 74 after subtracting 0 from 74.
Fetch the next digit (7) from the dividend, attach it to 74 and continue: 747 / 199

Moving on to step 8:
199 can be fit into 747 3 times, resulting in a remainder of 150.
Write down 3 as next digit of the result. 
Result so far: 204403.0
Subtract 597 from 747 to get 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Going ahead to step 9:
1500 divided by 199 is 7 with a remainder of 107.
Record the quotient 7 as the next digit in the result. 
Result so far: 204403.7
Subtracting 1393 from 1500 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 10:
199 can be fit into 1070 5 times, resulting in a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 204403.75
If we take 995 away from 1070, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Advancing to step 11:
199 goes into 750 3 times with a remainder of 153.
Record the quotient 3 as the next digit in the result. 
Result so far: 204403.753
If we subtract 597 from 750, we get 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 12:
The number 199 fits into 1530 7 times, leaving a remainder of 137.
Put 7 as the next digit of the answer. 
Result so far: 204403.7537
If we take 1393 away from 1530, we end up with 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Moving on to step 13:
If we divide 1370 by 199, we get 6 and a remainder of 176.
The number 6 becomes the next digit in our result. 
Result so far: 204403.75376
If we subtract 1194 from 1370, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 14:
1760 divided by 199 is 8 with a remainder of 168.
The next digit of our result is 8. 
Result so far: 204403.753768
Subtracting 1592 from 1760 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Going ahead to step 15:
When dividing 1680 by 199, we get 8 with a remainder of 88.
Record the quotient 8 as the next digit in the result. 
Result so far: 204403.7537688
Deduct 1592 from 1680 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 204403.7537688 and a remainder of 8.8e-07.