Let's divide 40614205 by 826
Our goal is to divide 40614205 by 826.

Advancing to step 1:
If we divide 4 by 826, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 826

Advancing to step 2:
If we divide 40 by 826, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 826

Going ahead to step 3:
The number 826 fits into 406 0 times, leaving a remainder of 406.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 406, we get 406.
Bring next digit (1) of the dividend behind the 406 and repeat the process: 4061 / 826

On to step 4:
826 goes into 4061 4 times with a remainder of 757.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 757 after subtracting 3304 from 4061.
Append the next digit (4) from the dividend to 757 and continue with: 7574 / 826

Advancing to step 5:
When dividing 7574 by 826, we get 9 with a remainder of 140.
Use 9 as the next digit of our solution. 
Result so far: 49.0
Deduct 7434 from 7574 and we're left with 140.
Fetch the next digit (2) from the dividend, attach it to 140 and continue: 1402 / 826

Let's proceed to step 6:
826 can be fit into 1402 1 times, resulting in a remainder of 576.
The number 1 becomes the next digit in our result. 
Result so far: 491.0
Subtracting 826 from 1402 leaves us with 576.
Bring next digit (0) of the dividend behind the 576 and repeat the process: 5760 / 826

Moving on to step 7:
5760 divided by 826 is 6 with a remainder of 804.
The number 6 becomes the next digit in our result. 
Result so far: 4916.0
The remainder is 804 after subtracting 4956 from 5760.
Grab the next digit (5) from the dividend, add it to 804, then carry on: 8045 / 826

Going ahead to step 8:
826 can be fit into 8045 9 times, resulting in a remainder of 611.
Write down 9 as next digit of the result. 
Result so far: 49169.0
Subtract 7434 from 8045 to get 611.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6110, and continue the process.

Let's proceed to step 9:
6110 divided by 826 is 7 with a remainder of 328.
The number 7 becomes the next digit in our result. 
Result so far: 49169.7
Subtract 5782 from 6110 to get 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

On to step 10:
If we divide 3280 by 826, we get 3 and a remainder of 802.
Put 3 as the next digit of the answer. 
Result so far: 49169.73
If we subtract 2478 from 3280, we get 802.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8020, and continue the process.

Moving on to step 11:
The number 826 fits into 8020 9 times, leaving a remainder of 586.
Record the quotient 9 as the next digit in the result. 
Result so far: 49169.739
Deduct 7434 from 8020 and we're left with 586.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5860, and continue the process.

Moving on to step 12:
When dividing 5860 by 826, we get 7 with a remainder of 78.
Put 7 as the next digit of the answer. 
Result so far: 49169.7397
If we take 5782 away from 5860, we end up with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 13:
780 divided by 826 is 0 with a remainder of 780.
Record the quotient 0 as the next digit in the result. 
Result so far: 49169.7397
If we take 0 away from 780, we end up with 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Moving on to step 14:
7800 divided by 826 is 9 with a remainder of 366.
Use 9 as the next digit of our solution. 
Result so far: 49169.739709
If we subtract 7434 from 7800, we get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Advancing to step 15:
When dividing 3660 by 826, we get 4 with a remainder of 356.
Put 4 as the next digit of the answer. 
Result so far: 49169.7397094
If we take 3304 away from 3660, we end up with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Advancing to step 16:
3560 divided by 826 is 4 with a remainder of 256.
The number 4 becomes the next digit in our result. 
Result so far: 49169.73970944
If we subtract 3304 from 3560, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

In conclusion, the division gives 49169.73970944 with a balance of 2.56e-07.