We divide 40318966 by 54
We want to figure out the number of times 40318966 can be divided by 54.

Moving on to step 1:
The number 54 fits into 4 0 times, leaving 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.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 54

Step 2:
40 divided by 54 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (3) from the dividend after 40, then repeat: 403 / 54

Going ahead to step 3:
The number 54 fits into 403 7 times, leaving a remainder of 25.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 378 from 403 leaves us with 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 54

Advancing to step 4:
54 goes into 251 4 times with a remainder of 35.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
Subtract 216 from 251 to get 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 54

Advancing to step 5:
358 divided by 54 is 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 746.0
If we take 324 away from 358, we end up with 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 54

Moving on to step 6:
If we divide 349 by 54, we get 6 and a remainder of 25.
The next digit of our result is 6. 
Result so far: 7466.0
Deduct 324 from 349 and we're left with 25.
Include the next digit (6) from the dividend after 25, then repeat: 256 / 54

On to step 7:
If we divide 256 by 54, we get 4 and a remainder of 40.
The next digit of our result is 4. 
Result so far: 74664.0
Deduct 216 from 256 and we're left with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 54

Moving on to step 8:
When dividing 406 by 54, we get 7 with a remainder of 28.
Write down 7 as next digit of the result. 
Result so far: 746647.0
Subtract 378 from 406 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 9:
If we divide 280 by 54, we get 5 and a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 746647.5
If we subtract 270 from 280, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
When dividing 100 by 54, we get 1 with a remainder of 46.
Use 1 as the next digit of our solution. 
Result so far: 746647.51
Subtract 54 from 100 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 11:
460 divided by 54 is 8 with a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 746647.518
Subtract 432 from 460 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 12:
When dividing 280 by 54, we get 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 746647.5185
Subtract 270 from 280 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 13:
The number 54 fits into 100 1 times, leaving a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 746647.51851
Deduct 54 from 100 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 14:
54 can be fit into 460 8 times, resulting in a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 746647.518518
The remainder is 28 after subtracting 432 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 15:
If we divide 280 by 54, we get 5 and a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 746647.5185185
The remainder is 10 after subtracting 270 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 16:
If we divide 100 by 54, we get 1 and a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 746647.51851851
If we take 54 away from 100, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

After the division, we end up with 746647.51851851 and a remainder of 4.6e-08.