40826988 ÷ 559 
Our goal is to divide 40826988 by 559.

Going ahead to step 1:
If we divide 4 by 559, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 559

Let's proceed to step 2:
40 divided by 559 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 559

Let's proceed to step 3:
559 goes into 408 0 times with a remainder of 408.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 408 after subtracting 0 from 408.
Grab the next digit (2) from the dividend, add it to 408, then carry on: 4082 / 559

Step 4:
The number 559 fits into 4082 7 times, leaving a remainder of 169.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 3913 from 4082 leaves us with 169.
Grab the next digit (6) from the dividend, add it to 169, then carry on: 1696 / 559

On to step 5:
If we divide 1696 by 559, we get 3 and a remainder of 19.
The next digit of our result is 3. 
Result so far: 73.0
If we take 1677 away from 1696, we end up with 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 559

Step 6:
199 divided by 559 is 0 with a remainder of 199.
Put 0 as the next digit of the answer. 
Result so far: 730.0
If we take 0 away from 199, we end up with 199.
Fetch the next digit (8) from the dividend, attach it to 199 and continue: 1998 / 559

Advancing to step 7:
559 can be fit into 1998 3 times, resulting in a remainder of 321.
Write down 3 as next digit of the result. 
Result so far: 7303.0
Subtracting 1677 from 1998 leaves us with 321.
Fetch the next digit (8) from the dividend, attach it to 321 and continue: 3218 / 559

Going ahead to step 8:
559 can be fit into 3218 5 times, resulting in a remainder of 423.
Put 5 as the next digit of the answer. 
Result so far: 73035.0
If we subtract 2795 from 3218, we get 423.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4230, and continue the process.

Advancing to step 9:
When dividing 4230 by 559, we get 7 with a remainder of 317.
The next digit of our result is 7. 
Result so far: 73035.7
Subtract 3913 from 4230 to get 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

On to step 10:
3170 divided by 559 is 5 with a remainder of 375.
The next digit of our result is 5. 
Result so far: 73035.75
If we subtract 2795 from 3170, we get 375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3750, and continue the process.

Step 11:
If we divide 3750 by 559, we get 6 and a remainder of 396.
Use 6 as the next digit of our solution. 
Result so far: 73035.756
The remainder is 396 after subtracting 3354 from 3750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Step 12:
3960 divided by 559 is 7 with a remainder of 47.
The number 7 becomes the next digit in our result. 
Result so far: 73035.7567
If we take 3913 away from 3960, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 13:
When dividing 470 by 559, we get 0 with a remainder of 470.
The number 0 becomes the next digit in our result. 
Result so far: 73035.7567
Deduct 0 from 470 and we're left with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Going ahead to step 14:
If we divide 4700 by 559, we get 8 and a remainder of 228.
Record the quotient 8 as the next digit in the result. 
Result so far: 73035.756708
If we take 4472 away from 4700, we end up with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

On to step 15:
If we divide 2280 by 559, we get 4 and a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 73035.7567084
Subtracting 2236 from 2280 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 16:
559 goes into 440 0 times with a remainder of 440.
Record the quotient 0 as the next digit in the result. 
Result so far: 73035.7567084
Deduct 0 from 440 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

In conclusion, the division gives 73035.7567084 with a balance of 4.4e-07.