We're dividing 40696328 by 676 
We're looking to find how many times 676 goes into 40696328.

Let's proceed to step 1:
When dividing 4 by 676, we get 0 with a remainder of 4.
The next digit of our result is 0. 
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 / 676

Let's proceed to step 2:
The number 676 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
The remainder is 40 after subtracting 0 from 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 676

On to step 3:
The number 676 fits into 406 0 times, leaving a remainder of 406.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 406 after subtracting 0 from 406.
Take the next digit (9) from the dividend and append it to 406, then repeat: 4069 / 676

Step 4:
676 can be fit into 4069 6 times, resulting in a remainder of 13.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 13 after subtracting 4056 from 4069.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 676

Going ahead to step 5:
The number 676 fits into 136 0 times, leaving a remainder of 136.
Use 0 as the next digit of our solution. 
Result so far: 60.0
The remainder is 136 after subtracting 0 from 136.
Bring next digit (3) of the dividend behind the 136 and repeat the process: 1363 / 676

Let's proceed to step 6:
1363 divided by 676 is 2 with a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 602.0
Subtracting 1352 from 1363 leaves us with 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 676

Going ahead to step 7:
676 goes into 112 0 times with a remainder of 112.
The number 0 becomes the next digit in our result. 
Result so far: 6020.0
Subtract 0 from 112 to get 112.
Fetch the next digit (8) from the dividend, attach it to 112 and continue: 1128 / 676

Going ahead to step 8:
676 goes into 1128 1 times with a remainder of 452.
Record the quotient 1 as the next digit in the result. 
Result so far: 60201.0
Deduct 676 from 1128 and we're left with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Step 9:
676 can be fit into 4520 6 times, resulting in a remainder of 464.
The number 6 becomes the next digit in our result. 
Result so far: 60201.6
Deduct 4056 from 4520 and we're left with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Let's proceed to step 10:
The number 676 fits into 4640 6 times, leaving a remainder of 584.
The next digit of our result is 6. 
Result so far: 60201.66
If we take 4056 away from 4640, we end up with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

Our division results in 60201.66 with a remaining 0.584.