We look at the division of 40636158 by 521 
Let's see how many times 521 fits into 40636158.

Advancing to step 1:
521 goes into 4 0 times with 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 521

Going ahead to step 2:
521 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 521

On to step 3:
The number 521 fits into 406 0 times, leaving a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 406 leaves us with 406.
Bring next digit (3) of the dividend behind the 406 and repeat the process: 4063 / 521

On to step 4:
521 can be fit into 4063 7 times, resulting in a remainder of 416.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 3647 from 4063 to get 416.
Append the next digit (6) from the dividend to 416 and continue with: 4166 / 521

Going ahead to step 5:
521 can be fit into 4166 7 times, resulting in a remainder of 519.
Record the quotient 7 as the next digit in the result. 
Result so far: 77.0
If we subtract 3647 from 4166, we get 519.
Fetch the next digit (1) from the dividend, attach it to 519 and continue: 5191 / 521

Moving on to step 6:
5191 divided by 521 is 9 with a remainder of 502.
The number 9 becomes the next digit in our result. 
Result so far: 779.0
If we subtract 4689 from 5191, we get 502.
Grab the next digit (5) from the dividend, add it to 502, then carry on: 5025 / 521

Step 7:
521 can be fit into 5025 9 times, resulting in a remainder of 336.
Record the quotient 9 as the next digit in the result. 
Result so far: 7799.0
Subtract 4689 from 5025 to get 336.
Include the next digit (8) from the dividend after 336, then repeat: 3368 / 521

Going ahead to step 8:
If we divide 3368 by 521, we get 6 and a remainder of 242.
Put 6 as the next digit of the answer. 
Result so far: 77996.0
If we subtract 3126 from 3368, we get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Let's proceed to step 9:
521 can be fit into 2420 4 times, resulting in a remainder of 336.
The number 4 becomes the next digit in our result. 
Result so far: 77996.4
Subtracting 2084 from 2420 leaves us with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Advancing to step 10:
If we divide 3360 by 521, we get 6 and a remainder of 234.
Put 6 as the next digit of the answer. 
Result so far: 77996.46
Subtracting 3126 from 3360 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Step 11:
When dividing 2340 by 521, we get 4 with a remainder of 256.
Record the quotient 4 as the next digit in the result. 
Result so far: 77996.464
If we subtract 2084 from 2340, 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.

Step 12:
521 can be fit into 2560 4 times, resulting in a remainder of 476.
Use 4 as the next digit of our solution. 
Result so far: 77996.4644
Subtracting 2084 from 2560 leaves us with 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

The final result is 77996.4644 with a remainder of 0.00476.