We look at the division of 40759540 by 213 
We want to figure out the number of times 40759540 can be divided by 213.

Step 1:
The number 213 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 213

On to step 2:
213 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 213

Moving on to step 3:
213 goes into 407 1 times with a remainder of 194.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 213 from 407 and we're left with 194.
Fetch the next digit (5) from the dividend, attach it to 194 and continue: 1945 / 213

On to step 4:
213 can be fit into 1945 9 times, resulting in a remainder of 28.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 1917 from 1945, we get 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 213

Going ahead to step 5:
213 can be fit into 289 1 times, resulting in a remainder of 76.
Use 1 as the next digit of our solution. 
Result so far: 191.0
Subtracting 213 from 289 leaves us with 76.
Grab the next digit (5) from the dividend, add it to 76, then carry on: 765 / 213

Going ahead to step 6:
765 divided by 213 is 3 with a remainder of 126.
Record the quotient 3 as the next digit in the result. 
Result so far: 1913.0
If we take 639 away from 765, we end up with 126.
Include the next digit (4) from the dividend after 126, then repeat: 1264 / 213

On to step 7:
213 can be fit into 1264 5 times, resulting in a remainder of 199.
The number 5 becomes the next digit in our result. 
Result so far: 19135.0
Subtract 1065 from 1264 to get 199.
Take the next digit (0) from the dividend and append it to 199, then repeat: 1990 / 213

Advancing to step 8:
The number 213 fits into 1990 9 times, leaving a remainder of 73.
Put 9 as the next digit of the answer. 
Result so far: 191359.0
Subtracting 1917 from 1990 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 9:
213 can be fit into 730 3 times, resulting in a remainder of 91.
Use 3 as the next digit of our solution. 
Result so far: 191359.3
Subtract 639 from 730 to get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Let's proceed to step 10:
213 can be fit into 910 4 times, resulting in a remainder of 58.
Put 4 as the next digit of the answer. 
Result so far: 191359.34
If we subtract 852 from 910, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 11:
580 divided by 213 is 2 with a remainder of 154.
Put 2 as the next digit of the answer. 
Result so far: 191359.342
Deduct 426 from 580 and we're left with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Going ahead to step 12:
213 can be fit into 1540 7 times, resulting in a remainder of 49.
The number 7 becomes the next digit in our result. 
Result so far: 191359.3427
Subtracting 1491 from 1540 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 13:
213 can be fit into 490 2 times, resulting in a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 191359.34272
The remainder is 64 after subtracting 426 from 490.
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 14:
213 can be fit into 640 3 times, resulting in a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 191359.342723
If we take 639 away from 640, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 15:
The number 213 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 191359.342723
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 16:
When dividing 100 by 213, we get 0 with a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 191359.342723
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 191359.342723 with a remainder of 1e-07.