40660538 divided by 438 
Our goal is to divide 40660538 by 438.

Moving on to step 1:
When dividing 4 by 438, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 438

Let's proceed to step 2:
438 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
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 / 438

Let's proceed to step 3:
438 can be fit into 406 0 times, resulting in a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 406 and we're left with 406.
Bring next digit (6) of the dividend behind the 406 and repeat the process: 4066 / 438

Let's proceed to step 4:
438 goes into 4066 9 times with a remainder of 124.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Deduct 3942 from 4066 and we're left with 124.
Bring next digit (0) of the dividend behind the 124 and repeat the process: 1240 / 438

Going ahead to step 5:
When dividing 1240 by 438, we get 2 with a remainder of 364.
Record the quotient 2 as the next digit in the result. 
Result so far: 92.0
If we take 876 away from 1240, we end up with 364.
Fetch the next digit (5) from the dividend, attach it to 364 and continue: 3645 / 438

Going ahead to step 6:
438 can be fit into 3645 8 times, resulting in a remainder of 141.
Use 8 as the next digit of our solution. 
Result so far: 928.0
If we subtract 3504 from 3645, we get 141.
Include the next digit (3) from the dividend after 141, then repeat: 1413 / 438

On to step 7:
438 goes into 1413 3 times with a remainder of 99.
Write down 3 as next digit of the result. 
Result so far: 9283.0
Deduct 1314 from 1413 and we're left with 99.
Fetch the next digit (8) from the dividend, attach it to 99 and continue: 998 / 438

Moving on to step 8:
The number 438 fits into 998 2 times, leaving a remainder of 122.
Put 2 as the next digit of the answer. 
Result so far: 92832.0
If we subtract 876 from 998, we get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Moving on to step 9:
438 can be fit into 1220 2 times, resulting in a remainder of 344.
Write down 2 as next digit of the result. 
Result so far: 92832.2
Subtract 876 from 1220 to get 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Let's proceed to step 10:
438 can be fit into 3440 7 times, resulting in a remainder of 374.
Put 7 as the next digit of the answer. 
Result so far: 92832.27
The remainder is 374 after subtracting 3066 from 3440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Going ahead to step 11:
When dividing 3740 by 438, we get 8 with a remainder of 236.
Record the quotient 8 as the next digit in the result. 
Result so far: 92832.278
The remainder is 236 after subtracting 3504 from 3740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

On to step 12:
2360 divided by 438 is 5 with a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 92832.2785
Subtract 2190 from 2360 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Going ahead to step 13:
The number 438 fits into 1700 3 times, leaving a remainder of 386.
The number 3 becomes the next digit in our result. 
Result so far: 92832.27853
If we take 1314 away from 1700, we end up with 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

On to step 14:
When dividing 3860 by 438, we get 8 with a remainder of 356.
The number 8 becomes the next digit in our result. 
Result so far: 92832.278538
If we take 3504 away from 3860, we end up with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

On to step 15:
438 goes into 3560 8 times with a remainder of 56.
The next digit of our result is 8. 
Result so far: 92832.2785388
The remainder is 56 after subtracting 3504 from 3560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 92832.2785388, with a leftover of 5.6e-07.