We're dividing 40545948 by 317 
We want to figure out the number of times 40545948 can be divided by 317.

Advancing to step 1:
When dividing 4 by 317, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 317

Going ahead to step 2:
If we divide 40 by 317, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 317

Let's proceed to step 3:
The number 317 fits into 405 1 times, leaving a remainder of 88.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 317 from 405 to get 88.
Include the next digit (4) from the dividend after 88, then repeat: 884 / 317

Moving on to step 4:
When dividing 884 by 317, we get 2 with a remainder of 250.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 634 from 884 to get 250.
Include the next digit (5) from the dividend after 250, then repeat: 2505 / 317

Advancing to step 5:
When dividing 2505 by 317, we get 7 with a remainder of 286.
Put 7 as the next digit of the answer. 
Result so far: 127.0
Subtract 2219 from 2505 to get 286.
Include the next digit (9) from the dividend after 286, then repeat: 2869 / 317

Going ahead to step 6:
2869 divided by 317 is 9 with a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 1279.0
Subtract 2853 from 2869 to get 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 317

Going ahead to step 7:
317 can be fit into 164 0 times, resulting in a remainder of 164.
Write down 0 as next digit of the result. 
Result so far: 12790.0
If we subtract 0 from 164, we get 164.
Append the next digit (8) from the dividend to 164 and continue with: 1648 / 317

Let's proceed to step 8:
317 can be fit into 1648 5 times, resulting in a remainder of 63.
Write down 5 as next digit of the result. 
Result so far: 127905.0
If we subtract 1585 from 1648, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Moving on to step 9:
317 can be fit into 630 1 times, resulting in a remainder of 313.
The next digit of our result is 1. 
Result so far: 127905.1
Subtract 317 from 630 to get 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Advancing to step 10:
The number 317 fits into 3130 9 times, leaving a remainder of 277.
Record the quotient 9 as the next digit in the result. 
Result so far: 127905.19
Subtracting 2853 from 3130 leaves us with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

On to step 11:
2770 divided by 317 is 8 with a remainder of 234.
The number 8 becomes the next digit in our result. 
Result so far: 127905.198
If we subtract 2536 from 2770, we get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Step 12:
If we divide 2340 by 317, we get 7 and a remainder of 121.
The next digit of our result is 7. 
Result so far: 127905.1987
If we subtract 2219 from 2340, we get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Let's proceed to step 13:
If we divide 1210 by 317, we get 3 and a remainder of 259.
Put 3 as the next digit of the answer. 
Result so far: 127905.19873
The remainder is 259 after subtracting 951 from 1210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Advancing to step 14:
317 goes into 2590 8 times with a remainder of 54.
The next digit of our result is 8. 
Result so far: 127905.198738
Deduct 2536 from 2590 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 15:
The number 317 fits into 540 1 times, leaving a remainder of 223.
The number 1 becomes the next digit in our result. 
Result so far: 127905.1987381
Subtract 317 from 540 to get 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Moving on to step 16:
2230 divided by 317 is 7 with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 127905.19873817
Subtract 2219 from 2230 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

The final result is 127905.19873817 with a remainder of 1.1e-08.