40349673 ÷ 205 
We want to figure out the number of times 40349673 can be divided by 205.

Moving on to step 1:
205 goes into 4 0 times with 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 205

Going ahead to step 2:
If we divide 40 by 205, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 205

On to step 3:
403 divided by 205 is 1 with a remainder of 198.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 205 away from 403, we end up with 198.
Grab the next digit (4) from the dividend, add it to 198, then carry on: 1984 / 205

Moving on to step 4:
If we divide 1984 by 205, we get 9 and a remainder of 139.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 1845 from 1984 leaves us with 139.
Append the next digit (9) from the dividend to 139 and continue with: 1399 / 205

On to step 5:
1399 divided by 205 is 6 with a remainder of 169.
The next digit of our result is 6. 
Result so far: 196.0
Subtract 1230 from 1399 to get 169.
Include the next digit (6) from the dividend after 169, then repeat: 1696 / 205

Step 6:
1696 divided by 205 is 8 with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 1968.0
Subtracting 1640 from 1696 leaves us with 56.
Bring next digit (7) of the dividend behind the 56 and repeat the process: 567 / 205

Step 7:
When dividing 567 by 205, we get 2 with a remainder of 157.
Put 2 as the next digit of the answer. 
Result so far: 19682.0
If we take 410 away from 567, we end up with 157.
Include the next digit (3) from the dividend after 157, then repeat: 1573 / 205

Step 8:
The number 205 fits into 1573 7 times, leaving a remainder of 138.
Record the quotient 7 as the next digit in the result. 
Result so far: 196827.0
If we take 1435 away from 1573, we end up with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Let's proceed to step 9:
If we divide 1380 by 205, we get 6 and a remainder of 150.
The number 6 becomes the next digit in our result. 
Result so far: 196827.6
Deduct 1230 from 1380 and we're left 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.

On to step 10:
The number 205 fits into 1500 7 times, leaving a remainder of 65.
Write down 7 as next digit of the result. 
Result so far: 196827.67
Deduct 1435 from 1500 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 11:
If we divide 650 by 205, we get 3 and a remainder of 35.
Write down 3 as next digit of the result. 
Result so far: 196827.673
If we subtract 615 from 650, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 12:
If we divide 350 by 205, we get 1 and a remainder of 145.
Write down 1 as next digit of the result. 
Result so far: 196827.6731
If we take 205 away from 350, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Step 13:
If we divide 1450 by 205, we get 7 and a remainder of 15.
The next digit of our result is 7. 
Result so far: 196827.67317
Subtracting 1435 from 1450 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 14:
The number 205 fits into 150 0 times, leaving a remainder of 150.
Record the quotient 0 as the next digit in the result. 
Result so far: 196827.67317
If we take 0 away from 150, we end up 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.

Going ahead to step 15:
When dividing 1500 by 205, we get 7 with a remainder of 65.
Write down 7 as next digit of the result. 
Result so far: 196827.6731707
Subtract 1435 from 1500 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 16:
When dividing 650 by 205, we get 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 196827.67317073
If we take 615 away from 650, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Our division results in 196827.67317073 with a remaining 3.5e-08.