We look at the division of 40273410 by 196 
We're looking to find how many times 196 goes into 40273410.

Moving on to step 1:
4 divided by 196 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 196

Step 2:
196 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 196

Step 3:
If we divide 402 by 196, we get 2 and a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 392 from 402 and we're left with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 196

Going ahead to step 4:
The number 196 fits into 107 0 times, leaving a remainder of 107.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtract 0 from 107 to get 107.
Append the next digit (3) from the dividend to 107 and continue with: 1073 / 196

Let's proceed to step 5:
The number 196 fits into 1073 5 times, leaving a remainder of 93.
Use 5 as the next digit of our solution. 
Result so far: 205.0
The remainder is 93 after subtracting 980 from 1073.
Take the next digit (4) from the dividend and append it to 93, then repeat: 934 / 196

Moving on to step 6:
If we divide 934 by 196, we get 4 and a remainder of 150.
Record the quotient 4 as the next digit in the result. 
Result so far: 2054.0
The remainder is 150 after subtracting 784 from 934.
Include the next digit (1) from the dividend after 150, then repeat: 1501 / 196

Step 7:
1501 divided by 196 is 7 with a remainder of 129.
The next digit of our result is 7. 
Result so far: 20547.0
The remainder is 129 after subtracting 1372 from 1501.
Fetch the next digit (0) from the dividend, attach it to 129 and continue: 1290 / 196

Step 8:
196 goes into 1290 6 times with a remainder of 114.
Put 6 as the next digit of the answer. 
Result so far: 205476.0
If we subtract 1176 from 1290, we get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Moving on to step 9:
When dividing 1140 by 196, we get 5 with a remainder of 160.
The number 5 becomes the next digit in our result. 
Result so far: 205476.5
Subtract 980 from 1140 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
If we divide 1600 by 196, we get 8 and a remainder of 32.
The next digit of our result is 8. 
Result so far: 205476.58
Subtracting 1568 from 1600 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
The number 196 fits into 320 1 times, leaving a remainder of 124.
Record the quotient 1 as the next digit in the result. 
Result so far: 205476.581
The remainder is 124 after subtracting 196 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Let's proceed to step 12:
The number 196 fits into 1240 6 times, leaving a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 205476.5816
Deduct 1176 from 1240 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 13:
640 divided by 196 is 3 with a remainder of 52.
Put 3 as the next digit of the answer. 
Result so far: 205476.58163
Subtract 588 from 640 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 14:
520 divided by 196 is 2 with a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 205476.581632
If we subtract 392 from 520, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 15:
196 can be fit into 1280 6 times, resulting in a remainder of 104.
The number 6 becomes the next digit in our result. 
Result so far: 205476.5816326
The remainder is 104 after subtracting 1176 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Advancing to step 16:
The number 196 fits into 1040 5 times, leaving a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 205476.58163265
Subtract 980 from 1040 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 205476.58163265 and a remainder of 6e-08.