Let's divide 40623935 by 198
Our goal is to divide 40623935 by 198.

Step 1:
198 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 198

Let's proceed to step 2:
If we divide 40 by 198, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 198

On to step 3:
198 goes into 406 2 times with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 396 from 406, we get 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 198

On to step 4:
102 divided by 198 is 0 with a remainder of 102.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 102 and we're left with 102.
Take the next digit (3) from the dividend and append it to 102, then repeat: 1023 / 198

On to step 5:
The number 198 fits into 1023 5 times, leaving a remainder of 33.
Write down 5 as next digit of the result. 
Result so far: 205.0
If we take 990 away from 1023, we end up with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 198

Moving on to step 6:
The number 198 fits into 339 1 times, leaving a remainder of 141.
The next digit of our result is 1. 
Result so far: 2051.0
If we take 198 away from 339, we end up with 141.
Take the next digit (3) from the dividend and append it to 141, then repeat: 1413 / 198

Moving on to step 7:
1413 divided by 198 is 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 20517.0
The remainder is 27 after subtracting 1386 from 1413.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 198

Moving on to step 8:
198 goes into 275 1 times with a remainder of 77.
Use 1 as the next digit of our solution. 
Result so far: 205171.0
Subtract 198 from 275 to get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 9:
198 can be fit into 770 3 times, resulting in a remainder of 176.
Record the quotient 3 as the next digit in the result. 
Result so far: 205171.3
Subtracting 594 from 770 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Let's proceed to step 10:
198 can be fit into 1760 8 times, resulting in a remainder of 176.
Write down 8 as next digit of the result. 
Result so far: 205171.38
Deduct 1584 from 1760 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 11:
1760 divided by 198 is 8 with a remainder of 176.
The next digit of our result is 8. 
Result so far: 205171.388
If we subtract 1584 from 1760, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

The final outcome is 205171.388, with a leftover of 0.0176.