We divide 40518617 by 770
We want to figure out the number of times 40518617 can be divided by 770.

Going ahead to step 1:
If we divide 4 by 770, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 770

On to step 2:
40 divided by 770 is 0 with 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.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 770

Going ahead to step 3:
405 divided by 770 is 0 with a remainder of 405.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 405 and we're left with 405.
Include the next digit (1) from the dividend after 405, then repeat: 4051 / 770

Going ahead to step 4:
4051 divided by 770 is 5 with a remainder of 201.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 3850 from 4051, we get 201.
Take the next digit (8) from the dividend and append it to 201, then repeat: 2018 / 770

Advancing to step 5:
If we divide 2018 by 770, we get 2 and a remainder of 478.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
Deduct 1540 from 2018 and we're left with 478.
Take the next digit (6) from the dividend and append it to 478, then repeat: 4786 / 770

Advancing to step 6:
If we divide 4786 by 770, we get 6 and a remainder of 166.
Use 6 as the next digit of our solution. 
Result so far: 526.0
The remainder is 166 after subtracting 4620 from 4786.
Grab the next digit (1) from the dividend, add it to 166, then carry on: 1661 / 770

Step 7:
1661 divided by 770 is 2 with a remainder of 121.
The number 2 becomes the next digit in our result. 
Result so far: 5262.0
The remainder is 121 after subtracting 1540 from 1661.
Grab the next digit (7) from the dividend, add it to 121, then carry on: 1217 / 770

On to step 8:
When dividing 1217 by 770, we get 1 with a remainder of 447.
Record the quotient 1 as the next digit in the result. 
Result so far: 52621.0
Subtracting 770 from 1217 leaves us with 447.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4470, and continue the process.

Advancing to step 9:
The number 770 fits into 4470 5 times, leaving a remainder of 620.
Record the quotient 5 as the next digit in the result. 
Result so far: 52621.5
If we take 3850 away from 4470, we end up with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Going ahead to step 10:
770 can be fit into 6200 8 times, resulting in a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 52621.58
The remainder is 40 after subtracting 6160 from 6200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
770 goes into 400 0 times with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 52621.58
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 12:
770 can be fit into 4000 5 times, resulting in a remainder of 150.
The next digit of our result is 5. 
Result so far: 52621.5805
Subtracting 3850 from 4000 leaves us with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Moving on to step 13:
If we divide 1500 by 770, we get 1 and a remainder of 730.
Put 1 as the next digit of the answer. 
Result so far: 52621.58051
If we take 770 away from 1500, we end up with 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Advancing to step 14:
If we divide 7300 by 770, we get 9 and a remainder of 370.
Record the quotient 9 as the next digit in the result. 
Result so far: 52621.580519
Subtract 6930 from 7300 to get 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

On to step 15:
When dividing 3700 by 770, we get 4 with a remainder of 620.
The number 4 becomes the next digit in our result. 
Result so far: 52621.5805194
If we take 3080 away from 3700, we end up with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 16:
6200 divided by 770 is 8 with a remainder of 40.
The next digit of our result is 8. 
Result so far: 52621.58051948
If we subtract 6160 from 6200, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 52621.58051948 with a balance of 4e-08.