40481347 divided by 617 
We want to figure out the number of times 40481347 can be divided by 617.

Going ahead to step 1:
When dividing 4 by 617, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
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 / 617

Advancing to step 2:
617 can be fit into 40 0 times, resulting in 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.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 617

Step 3:
404 divided by 617 is 0 with a remainder of 404.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 404, we get 404.
Include the next digit (8) from the dividend after 404, then repeat: 4048 / 617

Going ahead to step 4:
If we divide 4048 by 617, we get 6 and a remainder of 346.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtract 3702 from 4048 to get 346.
Take the next digit (1) from the dividend and append it to 346, then repeat: 3461 / 617

Advancing to step 5:
617 goes into 3461 5 times with a remainder of 376.
Write down 5 as next digit of the result. 
Result so far: 65.0
Subtract 3085 from 3461 to get 376.
Fetch the next digit (3) from the dividend, attach it to 376 and continue: 3763 / 617

Advancing to step 6:
When dividing 3763 by 617, we get 6 with a remainder of 61.
Put 6 as the next digit of the answer. 
Result so far: 656.0
If we subtract 3702 from 3763, we get 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 617

Step 7:
The number 617 fits into 614 0 times, leaving a remainder of 614.
Use 0 as the next digit of our solution. 
Result so far: 6560.0
Subtract 0 from 614 to get 614.
Fetch the next digit (7) from the dividend, attach it to 614 and continue: 6147 / 617

Advancing to step 8:
617 goes into 6147 9 times with a remainder of 594.
The next digit of our result is 9. 
Result so far: 65609.0
Subtract 5553 from 6147 to get 594.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5940, and continue the process.

On to step 9:
5940 divided by 617 is 9 with a remainder of 387.
Put 9 as the next digit of the answer. 
Result so far: 65609.9
The remainder is 387 after subtracting 5553 from 5940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

Let's proceed to step 10:
617 can be fit into 3870 6 times, resulting in a remainder of 168.
The number 6 becomes the next digit in our result. 
Result so far: 65609.96
Subtracting 3702 from 3870 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 11:
617 can be fit into 1680 2 times, resulting in a remainder of 446.
The number 2 becomes the next digit in our result. 
Result so far: 65609.962
Subtracting 1234 from 1680 leaves us with 446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

On to step 12:
4460 divided by 617 is 7 with a remainder of 141.
Record the quotient 7 as the next digit in the result. 
Result so far: 65609.9627
Subtracting 4319 from 4460 leaves us with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

On to step 13:
The number 617 fits into 1410 2 times, leaving a remainder of 176.
Put 2 as the next digit of the answer. 
Result so far: 65609.96272
Subtracting 1234 from 1410 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 14:
617 goes into 1760 2 times with a remainder of 526.
The number 2 becomes the next digit in our result. 
Result so far: 65609.962722
The remainder is 526 after subtracting 1234 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

In conclusion, the division gives 65609.962722 with a balance of 5.26e-05.