We look at the division of 40976552 by 727 
We want to divide 40976552 by 727.

Let's proceed to step 1:
727 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 727

On to step 2:
727 can be fit into 40 0 times, resulting in 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.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 727

Step 3:
The number 727 fits into 409 0 times, leaving a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Include the next digit (7) from the dividend after 409, then repeat: 4097 / 727

Going ahead to step 4:
If we divide 4097 by 727, we get 5 and a remainder of 462.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 3635 from 4097 leaves us with 462.
Fetch the next digit (6) from the dividend, attach it to 462 and continue: 4626 / 727

Going ahead to step 5:
727 goes into 4626 6 times with a remainder of 264.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
Deduct 4362 from 4626 and we're left with 264.
Bring next digit (5) of the dividend behind the 264 and repeat the process: 2645 / 727

Going ahead to step 6:
727 can be fit into 2645 3 times, resulting in a remainder of 464.
The next digit of our result is 3. 
Result so far: 563.0
Subtract 2181 from 2645 to get 464.
Append the next digit (5) from the dividend to 464 and continue with: 4645 / 727

Let's proceed to step 7:
4645 divided by 727 is 6 with a remainder of 283.
Use 6 as the next digit of our solution. 
Result so far: 5636.0
Deduct 4362 from 4645 and we're left with 283.
Append the next digit (2) from the dividend to 283 and continue with: 2832 / 727

Step 8:
727 goes into 2832 3 times with a remainder of 651.
Write down 3 as next digit of the result. 
Result so far: 56363.0
Subtracting 2181 from 2832 leaves us with 651.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6510, and continue the process.

Step 9:
727 can be fit into 6510 8 times, resulting in a remainder of 694.
Record the quotient 8 as the next digit in the result. 
Result so far: 56363.8
If we subtract 5816 from 6510, we get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Advancing to step 10:
727 can be fit into 6940 9 times, resulting in a remainder of 397.
Use 9 as the next digit of our solution. 
Result so far: 56363.89
Subtract 6543 from 6940 to get 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

On to step 11:
When dividing 3970 by 727, we get 5 with a remainder of 335.
The number 5 becomes the next digit in our result. 
Result so far: 56363.895
Subtracting 3635 from 3970 leaves us with 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Let's proceed to step 12:
727 goes into 3350 4 times with a remainder of 442.
The next digit of our result is 4. 
Result so far: 56363.8954
If we take 2908 away from 3350, we end up with 442.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Advancing to step 13:
727 can be fit into 4420 6 times, resulting in a remainder of 58.
Write down 6 as next digit of the result. 
Result so far: 56363.89546
The remainder is 58 after subtracting 4362 from 4420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 14:
When dividing 580 by 727, we get 0 with a remainder of 580.
The number 0 becomes the next digit in our result. 
Result so far: 56363.89546
Subtracting 0 from 580 leaves us with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

On to step 15:
The number 727 fits into 5800 7 times, leaving a remainder of 711.
Use 7 as the next digit of our solution. 
Result so far: 56363.8954607
Subtracting 5089 from 5800 leaves us with 711.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7110, and continue the process.

Step 16:
727 goes into 7110 9 times with a remainder of 567.
The next digit of our result is 9. 
Result so far: 56363.89546079
The remainder is 567 after subtracting 6543 from 7110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5670, and continue the process.

After the division, we end up with 56363.89546079 and a remainder of 5.67e-07.