40675462 ÷ 101 
We want to figure out the number of times 40675462 can be divided by 101.

Step 1:
101 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 101

On to step 2:
If we divide 40 by 101, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 101

Let's proceed to step 3:
If we divide 406 by 101, we get 4 and a remainder of 2.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 404 from 406 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 101

Step 4:
27 divided by 101 is 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 40.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 101

Moving on to step 5:
101 goes into 275 2 times with a remainder of 73.
Record the quotient 2 as the next digit in the result. 
Result so far: 402.0
If we subtract 202 from 275, we get 73.
Fetch the next digit (4) from the dividend, attach it to 73 and continue: 734 / 101

Step 6:
101 can be fit into 734 7 times, resulting in a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 4027.0
Subtract 707 from 734 to get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 101

On to step 7:
The number 101 fits into 276 2 times, leaving a remainder of 74.
Use 2 as the next digit of our solution. 
Result so far: 40272.0
Subtract 202 from 276 to get 74.
Grab the next digit (2) from the dividend, add it to 74, then carry on: 742 / 101

Moving on to step 8:
101 can be fit into 742 7 times, resulting in a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 402727.0
The remainder is 35 after subtracting 707 from 742.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 9:
When dividing 350 by 101, we get 3 with a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 402727.3
If we take 303 away from 350, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 10:
The number 101 fits into 470 4 times, leaving a remainder of 66.
Record the quotient 4 as the next digit in the result. 
Result so far: 402727.34
If we take 404 away from 470, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 11:
660 divided by 101 is 6 with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 402727.346
The remainder is 54 after subtracting 606 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 12:
101 goes into 540 5 times with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 402727.3465
If we subtract 505 from 540, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 13:
When dividing 350 by 101, we get 3 with a remainder of 47.
The next digit of our result is 3. 
Result so far: 402727.34653
Subtracting 303 from 350 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 14:
If we divide 470 by 101, we get 4 and a remainder of 66.
The number 4 becomes the next digit in our result. 
Result so far: 402727.346534
Subtract 404 from 470 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 15:
101 goes into 660 6 times with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 402727.3465346
If we subtract 606 from 660, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 16:
If we divide 540 by 101, we get 5 and a remainder of 35.
The next digit of our result is 5. 
Result so far: 402727.34653465
Subtract 505 from 540 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 402727.34653465 with a remainder of 3.5e-08.