40216019 ÷ 233 
We want to figure out the number of times 40216019 can be divided by 233.

On to step 1:
When dividing 4 by 233, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 233

Going ahead to step 2:
If we divide 40 by 233, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 233

On to step 3:
402 divided by 233 is 1 with a remainder of 169.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 233 away from 402, we end up with 169.
Bring next digit (1) of the dividend behind the 169 and repeat the process: 1691 / 233

Let's proceed to step 4:
If we divide 1691 by 233, we get 7 and a remainder of 60.
The next digit of our result is 7. 
Result so far: 17.0
If we subtract 1631 from 1691, we get 60.
Fetch the next digit (6) from the dividend, attach it to 60 and continue: 606 / 233

Step 5:
The number 233 fits into 606 2 times, leaving a remainder of 140.
Write down 2 as next digit of the result. 
Result so far: 172.0
Subtract 466 from 606 to get 140.
Fetch the next digit (0) from the dividend, attach it to 140 and continue: 1400 / 233

On to step 6:
When dividing 1400 by 233, we get 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 1726.0
Subtract 1398 from 1400 to get 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 233

Moving on to step 7:
233 can be fit into 21 0 times, resulting in a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 17260.0
Subtracting 0 from 21 leaves us with 21.
Append the next digit (9) from the dividend to 21 and continue with: 219 / 233

Advancing to step 8:
The number 233 fits into 219 0 times, leaving a remainder of 219.
Record the quotient 0 as the next digit in the result. 
Result so far: 172600.0
Deduct 0 from 219 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Step 9:
233 can be fit into 2190 9 times, resulting in a remainder of 93.
Put 9 as the next digit of the answer. 
Result so far: 172600.9
If we subtract 2097 from 2190, we get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Let's proceed to step 10:
930 divided by 233 is 3 with a remainder of 231.
Use 3 as the next digit of our solution. 
Result so far: 172600.93
Subtracting 699 from 930 leaves us with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Advancing to step 11:
2310 divided by 233 is 9 with a remainder of 213.
Put 9 as the next digit of the answer. 
Result so far: 172600.939
If we take 2097 away from 2310, we end up with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Moving on to step 12:
233 goes into 2130 9 times with a remainder of 33.
The number 9 becomes the next digit in our result. 
Result so far: 172600.9399
If we subtract 2097 from 2130, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Our division results in 172600.9399 with a remaining 0.00033.