Let's divide 40854309 by 182
Let's see how many times 182 fits into 40854309.

Let's proceed to step 1:
182 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 182

On to step 2:
182 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (8) from the dividend and append it to 40, then repeat: 408 / 182

Let's proceed to step 3:
408 divided by 182 is 2 with a remainder of 44.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 44 after subtracting 364 from 408.
Fetch the next digit (5) from the dividend, attach it to 44 and continue: 445 / 182

Step 4:
182 goes into 445 2 times with a remainder of 81.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 364 from 445 leaves us with 81.
Append the next digit (4) from the dividend to 81 and continue with: 814 / 182

Moving on to step 5:
If we divide 814 by 182, we get 4 and a remainder of 86.
Put 4 as the next digit of the answer. 
Result so far: 224.0
If we take 728 away from 814, we end up with 86.
Take the next digit (3) from the dividend and append it to 86, then repeat: 863 / 182

Let's proceed to step 6:
182 can be fit into 863 4 times, resulting in a remainder of 135.
Write down 4 as next digit of the result. 
Result so far: 2244.0
The remainder is 135 after subtracting 728 from 863.
Take the next digit (0) from the dividend and append it to 135, then repeat: 1350 / 182

Step 7:
1350 divided by 182 is 7 with a remainder of 76.
Record the quotient 7 as the next digit in the result. 
Result so far: 22447.0
Subtracting 1274 from 1350 leaves us with 76.
Append the next digit (9) from the dividend to 76 and continue with: 769 / 182

Let's proceed to step 8:
If we divide 769 by 182, we get 4 and a remainder of 41.
Write down 4 as next digit of the result. 
Result so far: 224474.0
The remainder is 41 after subtracting 728 from 769.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 9:
182 can be fit into 410 2 times, resulting in a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 224474.2
Deduct 364 from 410 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 10:
460 divided by 182 is 2 with a remainder of 96.
Use 2 as the next digit of our solution. 
Result so far: 224474.22
Subtract 364 from 460 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

The final result is 224474.22 with a remainder of 0.096.