40678278 divided by 76 
Let's see how many times 76 fits into 40678278.

Step 1:
76 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 76

Let's proceed to step 2:
When dividing 40 by 76, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 76

Moving on to step 3:
406 divided by 76 is 5 with a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 380 from 406 leaves us with 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 76

Let's proceed to step 4:
76 can be fit into 267 3 times, resulting in a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 53.0
If we subtract 228 from 267, we get 39.
Take the next digit (8) from the dividend and append it to 39, then repeat: 398 / 76

On to step 5:
If we divide 398 by 76, we get 5 and a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 535.0
If we take 380 away from 398, we end up with 18.
Grab the next digit (2) from the dividend, add it to 18, then carry on: 182 / 76

On to step 6:
The number 76 fits into 182 2 times, leaving a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 5352.0
If we subtract 152 from 182, we get 30.
Include the next digit (7) from the dividend after 30, then repeat: 307 / 76

On to step 7:
When dividing 307 by 76, we get 4 with a remainder of 3.
Write down 4 as next digit of the result. 
Result so far: 53524.0
If we take 304 away from 307, we end up with 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 76

Step 8:
76 can be fit into 38 0 times, resulting in a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 535240.0
Subtracting 0 from 38 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 9:
When dividing 380 by 76, we get 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 535240.5
If we subtract 380 from 380, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
If we divide 0 by 76, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 535240.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
The number 76 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 535240.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 535240.5 with a remaining 0.0.