40860194 ÷ 9 
We want to divide 40860194 by 9.

Let's proceed to step 1:
4 divided by 9 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
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 / 9

Let's proceed to step 2:
If we divide 40 by 9, we get 4 and a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 36 from 40 and we're left with 4.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 9

Going ahead to step 3:
9 goes into 48 5 times with a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Subtracting 45 from 48 leaves us with 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 9

Step 4:
When dividing 36 by 9, we get 4 with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 454.0
Subtract 36 from 36 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 9

Let's proceed to step 5:
9 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4540.0
Subtracting 0 from 0 leaves us with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 9

Advancing to step 6:
1 divided by 9 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 45400.0
Subtract 0 from 1 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 9

Moving on to step 7:
9 can be fit into 19 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 454002.0
If we subtract 18 from 19, we get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 9

Going ahead to step 8:
9 can be fit into 14 1 times, resulting in a remainder of 5.
The next digit of our result is 1. 
Result so far: 4540021.0
Deduct 9 from 14 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 9:
The number 9 fits into 50 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 4540021.5
If we take 45 away from 50, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
9 can be fit into 50 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 4540021.55
If we subtract 45 from 50, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

After the division, we end up with 4540021.55 and a remainder of 0.005.