40392734 divided by 220 
We want to figure out the number of times 40392734 can be divided by 220.

Going ahead to step 1:
220 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 220

Advancing to step 2:
If we divide 40 by 220, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 220

Let's proceed to step 3:
If we divide 403 by 220, we get 1 and a remainder of 183.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 220 away from 403, we end up with 183.
Include the next digit (9) from the dividend after 183, then repeat: 1839 / 220

On to step 4:
When dividing 1839 by 220, we get 8 with a remainder of 79.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 79 after subtracting 1760 from 1839.
Grab the next digit (2) from the dividend, add it to 79, then carry on: 792 / 220

Moving on to step 5:
If we divide 792 by 220, we get 3 and a remainder of 132.
Use 3 as the next digit of our solution. 
Result so far: 183.0
Subtract 660 from 792 to get 132.
Append the next digit (7) from the dividend to 132 and continue with: 1327 / 220

Moving on to step 6:
The number 220 fits into 1327 6 times, leaving a remainder of 7.
Record the quotient 6 as the next digit in the result. 
Result so far: 1836.0
Deduct 1320 from 1327 and we're left with 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 220

Moving on to step 7:
The number 220 fits into 73 0 times, leaving a remainder of 73.
Use 0 as the next digit of our solution. 
Result so far: 18360.0
If we take 0 away from 73, we end up with 73.
Fetch the next digit (4) from the dividend, attach it to 73 and continue: 734 / 220

Moving on to step 8:
When dividing 734 by 220, we get 3 with a remainder of 74.
Use 3 as the next digit of our solution. 
Result so far: 183603.0
If we take 660 away from 734, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 9:
When dividing 740 by 220, we get 3 with a remainder of 80.
The next digit of our result is 3. 
Result so far: 183603.3
Subtracting 660 from 740 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
If we divide 800 by 220, we get 3 and a remainder of 140.
Put 3 as the next digit of the answer. 
Result so far: 183603.33
Subtracting 660 from 800 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final result is 183603.33 with a remainder of 0.14.