We look at the division of 40506439 by 187 
We want to divide 40506439 by 187.

Step 1:
When dividing 4 by 187, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 187

Going ahead to step 2:
If we divide 40 by 187, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 187

Advancing to step 3:
The number 187 fits into 405 2 times, leaving a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 374 from 405 leaves us with 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 187

Going ahead to step 4:
187 goes into 310 1 times with a remainder of 123.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 123 after subtracting 187 from 310.
Include the next digit (6) from the dividend after 123, then repeat: 1236 / 187

Let's proceed to step 5:
1236 divided by 187 is 6 with a remainder of 114.
Put 6 as the next digit of the answer. 
Result so far: 216.0
Subtract 1122 from 1236 to get 114.
Fetch the next digit (4) from the dividend, attach it to 114 and continue: 1144 / 187

Advancing to step 6:
The number 187 fits into 1144 6 times, leaving a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 2166.0
Subtract 1122 from 1144 to get 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 187

Moving on to step 7:
When dividing 223 by 187, we get 1 with a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 21661.0
Subtracting 187 from 223 leaves us with 36.
Grab the next digit (9) from the dividend, add it to 36, then carry on: 369 / 187

Let's proceed to step 8:
When dividing 369 by 187, we get 1 with a remainder of 182.
Record the quotient 1 as the next digit in the result. 
Result so far: 216611.0
Subtracting 187 from 369 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 9:
187 can be fit into 1820 9 times, resulting in a remainder of 137.
Use 9 as the next digit of our solution. 
Result so far: 216611.9
The remainder is 137 after subtracting 1683 from 1820.
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 10:
187 can be fit into 1370 7 times, resulting in a remainder of 61.
Use 7 as the next digit of our solution. 
Result so far: 216611.97
The remainder is 61 after subtracting 1309 from 1370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 11:
610 divided by 187 is 3 with a remainder of 49.
Put 3 as the next digit of the answer. 
Result so far: 216611.973
The remainder is 49 after subtracting 561 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 12:
187 goes into 490 2 times with a remainder of 116.
Write down 2 as next digit of the result. 
Result so far: 216611.9732
If we subtract 374 from 490, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 13:
187 goes into 1160 6 times with a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 216611.97326
The remainder is 38 after subtracting 1122 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 14:
187 can be fit into 380 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 216611.973262
If we take 374 away from 380, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 15:
The number 187 fits into 60 0 times, leaving a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 216611.973262
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 16:
The number 187 fits into 600 3 times, leaving a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 216611.97326203
If we subtract 561 from 600, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

The final result is 216611.97326203 with a remainder of 3.9e-08.