We look at the division of 40596774 by 815 
Let's see how many times 815 fits into 40596774.

Advancing to step 1:
815 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 815

Going ahead to step 2:
If we divide 40 by 815, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 815

Going ahead to step 3:
815 goes into 405 0 times with a remainder of 405.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 405 after subtracting 0 from 405.
Include the next digit (9) from the dividend after 405, then repeat: 4059 / 815

On to step 4:
815 can be fit into 4059 4 times, resulting in a remainder of 799.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 3260 from 4059 and we're left with 799.
Take the next digit (6) from the dividend and append it to 799, then repeat: 7996 / 815

Step 5:
The number 815 fits into 7996 9 times, leaving a remainder of 661.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 7335 from 7996 and we're left with 661.
Take the next digit (7) from the dividend and append it to 661, then repeat: 6617 / 815

On to step 6:
6617 divided by 815 is 8 with a remainder of 97.
The number 8 becomes the next digit in our result. 
Result so far: 498.0
If we subtract 6520 from 6617, we get 97.
Fetch the next digit (7) from the dividend, attach it to 97 and continue: 977 / 815

Step 7:
815 goes into 977 1 times with a remainder of 162.
Record the quotient 1 as the next digit in the result. 
Result so far: 4981.0
Subtracting 815 from 977 leaves us with 162.
Append the next digit (4) from the dividend to 162 and continue with: 1624 / 815

Let's proceed to step 8:
815 goes into 1624 1 times with a remainder of 809.
The next digit of our result is 1. 
Result so far: 49811.0
If we take 815 away from 1624, we end up with 809.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8090, and continue the process.

Moving on to step 9:
815 can be fit into 8090 9 times, resulting in a remainder of 755.
The next digit of our result is 9. 
Result so far: 49811.9
Deduct 7335 from 8090 and we're left with 755.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7550, and continue the process.

Step 10:
7550 divided by 815 is 9 with a remainder of 215.
The next digit of our result is 9. 
Result so far: 49811.99
Subtract 7335 from 7550 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

In conclusion, the division gives 49811.99 with a balance of 0.215.