We look at the division of 40645854 by 316 
We want to divide 40645854 by 316.

On to step 1:
4 divided by 316 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 316

Going ahead to step 2:
316 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 316

Moving on to step 3:
The number 316 fits into 406 1 times, leaving a remainder of 90.
The next digit of our result is 1. 
Result so far: 1.0
If we take 316 away from 406, we end up with 90.
Take the next digit (4) from the dividend and append it to 90, then repeat: 904 / 316

On to step 4:
316 can be fit into 904 2 times, resulting in a remainder of 272.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 632 from 904, we get 272.
Take the next digit (5) from the dividend and append it to 272, then repeat: 2725 / 316

Step 5:
The number 316 fits into 2725 8 times, leaving a remainder of 197.
Write down 8 as next digit of the result. 
Result so far: 128.0
If we subtract 2528 from 2725, we get 197.
Append the next digit (8) from the dividend to 197 and continue with: 1978 / 316

Step 6:
1978 divided by 316 is 6 with a remainder of 82.
The next digit of our result is 6. 
Result so far: 1286.0
If we take 1896 away from 1978, we end up with 82.
Fetch the next digit (5) from the dividend, attach it to 82 and continue: 825 / 316

Let's proceed to step 7:
If we divide 825 by 316, we get 2 and a remainder of 193.
The number 2 becomes the next digit in our result. 
Result so far: 12862.0
The remainder is 193 after subtracting 632 from 825.
Append the next digit (4) from the dividend to 193 and continue with: 1934 / 316

Going ahead to step 8:
When dividing 1934 by 316, we get 6 with a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 128626.0
Subtract 1896 from 1934 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 9:
When dividing 380 by 316, we get 1 with a remainder of 64.
Use 1 as the next digit of our solution. 
Result so far: 128626.1
The remainder is 64 after subtracting 316 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 10:
The number 316 fits into 640 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 128626.12
If we subtract 632 from 640, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
316 goes into 80 0 times with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 128626.12
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 12:
316 can be fit into 800 2 times, resulting in a remainder of 168.
The number 2 becomes the next digit in our result. 
Result so far: 128626.1202
Deduct 632 from 800 and we're left 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.

On to step 13:
316 can be fit into 1680 5 times, resulting in a remainder of 100.
The next digit of our result is 5. 
Result so far: 128626.12025
Subtract 1580 from 1680 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 14:
When dividing 1000 by 316, we get 3 with a remainder of 52.
Use 3 as the next digit of our solution. 
Result so far: 128626.120253
Deduct 948 from 1000 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 15:
520 divided by 316 is 1 with a remainder of 204.
Use 1 as the next digit of our solution. 
Result so far: 128626.1202531
Deduct 316 from 520 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Let's proceed to step 16:
316 can be fit into 2040 6 times, resulting in a remainder of 144.
Put 6 as the next digit of the answer. 
Result so far: 128626.12025316
Subtracting 1896 from 2040 leaves us with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

The final result is 128626.12025316 with a remainder of 1.44e-07.