40538750 divided by 400 
We want to figure out the number of times 40538750 can be divided by 400.

Going ahead to step 1:
4 divided by 400 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 400

Step 2:
400 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 400

Going ahead to step 3:
400 can be fit into 405 1 times, resulting in a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 400 from 405 leaves us with 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 400

Let's proceed to step 4:
The number 400 fits into 53 0 times, leaving a remainder of 53.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtracting 0 from 53 leaves us with 53.
Bring next digit (8) of the dividend behind the 53 and repeat the process: 538 / 400

Moving on to step 5:
538 divided by 400 is 1 with a remainder of 138.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
The remainder is 138 after subtracting 400 from 538.
Fetch the next digit (7) from the dividend, attach it to 138 and continue: 1387 / 400

On to step 6:
1387 divided by 400 is 3 with a remainder of 187.
The number 3 becomes the next digit in our result. 
Result so far: 1013.0
If we subtract 1200 from 1387, we get 187.
Fetch the next digit (5) from the dividend, attach it to 187 and continue: 1875 / 400

On to step 7:
The number 400 fits into 1875 4 times, leaving a remainder of 275.
Put 4 as the next digit of the answer. 
Result so far: 10134.0
Deduct 1600 from 1875 and we're left with 275.
Grab the next digit (0) from the dividend, add it to 275, then carry on: 2750 / 400

Going ahead to step 8:
When dividing 2750 by 400, we get 6 with a remainder of 350.
Write down 6 as next digit of the result. 
Result so far: 101346.0
Subtracting 2400 from 2750 leaves us with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

On to step 9:
400 can be fit into 3500 8 times, resulting in a remainder of 300.
Write down 8 as next digit of the result. 
Result so far: 101346.8
Subtract 3200 from 3500 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Let's proceed to step 10:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
Put 7 as the next digit of the answer. 
Result so far: 101346.87
Deduct 2800 from 3000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 11:
The number 400 fits into 2000 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 101346.875
Subtracting 2000 from 2000 leaves us 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.

Let's proceed to step 12:
When dividing 0 by 400, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 101346.875
Subtracting 0 from 0 leaves us 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.

Moving on to step 13:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 101346.875
Subtract 0 from 0 to 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.

The final result is 101346.875 with a remainder of 0.0.