40230817 ÷ 45 
We want to figure out the number of times 40230817 can be divided by 45.

Moving on to step 1:
4 divided by 45 is 0 with 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 45

Moving on to step 2:
If we divide 40 by 45, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (2) from the dividend after 40, then repeat: 402 / 45

Moving on to step 3:
The number 45 fits into 402 8 times, leaving a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 360 from 402 leaves us with 42.
Include the next digit (3) from the dividend after 42, then repeat: 423 / 45

Moving on to step 4:
If we divide 423 by 45, we get 9 and a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 89.0
If we subtract 405 from 423, we get 18.
Fetch the next digit (0) from the dividend, attach it to 18 and continue: 180 / 45

Going ahead to step 5:
When dividing 180 by 45, we get 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 894.0
If we take 180 away from 180, we end up with 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 45

On to step 6:
The number 45 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 8940.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 45

Let's proceed to step 7:
When dividing 81 by 45, we get 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 89401.0
The remainder is 36 after subtracting 45 from 81.
Include the next digit (7) from the dividend after 36, then repeat: 367 / 45

Let's proceed to step 8:
367 divided by 45 is 8 with a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 894018.0
If we take 360 away from 367, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 9:
The number 45 fits into 70 1 times, leaving a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 894018.1
Subtract 45 from 70 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 10:
45 can be fit into 250 5 times, resulting in a remainder of 25.
The next digit of our result is 5. 
Result so far: 894018.15
Deduct 225 from 250 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 11:
250 divided by 45 is 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 894018.155
If we subtract 225 from 250, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Our division results in 894018.155 with a remaining 0.0025.