40888709 ÷ 148 
Our goal is to divide 40888709 by 148.

Going ahead to step 1:
If we divide 4 by 148, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
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 / 148

Advancing to step 2:
If we divide 40 by 148, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 148

Step 3:
148 goes into 408 2 times with a remainder of 112.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 112 after subtracting 296 from 408.
Grab the next digit (8) from the dividend, add it to 112, then carry on: 1128 / 148

Advancing to step 4:
When dividing 1128 by 148, we get 7 with a remainder of 92.
The next digit of our result is 7. 
Result so far: 27.0
Deduct 1036 from 1128 and we're left with 92.
Include the next digit (8) from the dividend after 92, then repeat: 928 / 148

Step 5:
928 divided by 148 is 6 with a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 276.0
The remainder is 40 after subtracting 888 from 928.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 148

Going ahead to step 6:
148 goes into 407 2 times with a remainder of 111.
Use 2 as the next digit of our solution. 
Result so far: 2762.0
Deduct 296 from 407 and we're left with 111.
Bring next digit (0) of the dividend behind the 111 and repeat the process: 1110 / 148

Moving on to step 7:
148 can be fit into 1110 7 times, resulting in a remainder of 74.
Record the quotient 7 as the next digit in the result. 
Result so far: 27627.0
The remainder is 74 after subtracting 1036 from 1110.
Fetch the next digit (9) from the dividend, attach it to 74 and continue: 749 / 148

Let's proceed to step 8:
When dividing 749 by 148, we get 5 with a remainder of 9.
The next digit of our result is 5. 
Result so far: 276275.0
Subtract 740 from 749 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 9:
When dividing 90 by 148, we get 0 with a remainder of 90.
Record the quotient 0 as the next digit in the result. 
Result so far: 276275.0
The remainder is 90 after subtracting 0 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 10:
The number 148 fits into 900 6 times, leaving a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 276275.06
Deduct 888 from 900 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 11:
When dividing 120 by 148, we get 0 with a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 276275.06
Subtracting 0 from 120 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 12:
1200 divided by 148 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 276275.0608
The remainder is 16 after subtracting 1184 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
148 can be fit into 160 1 times, resulting in a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 276275.06081
If we take 148 away from 160, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 14:
If we divide 120 by 148, we get 0 and a remainder of 120.
Record the quotient 0 as the next digit in the result. 
Result so far: 276275.06081
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 15:
If we divide 1200 by 148, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 276275.0608108
Subtracting 1184 from 1200 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 16:
The number 148 fits into 160 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 276275.06081081
If we subtract 148 from 160, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 276275.06081081 with a balance of 1.2e-08.