We're dividing 40344095 by 182 
We want to figure out the number of times 40344095 can be divided by 182.

On to step 1:
When dividing 4 by 182, we get 0 with 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.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 182

On to step 2:
40 divided by 182 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (3) from the dividend after 40, then repeat: 403 / 182

Let's proceed to step 3:
If we divide 403 by 182, we get 2 and a remainder of 39.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 39 after subtracting 364 from 403.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 182

Moving on to step 4:
If we divide 394 by 182, we get 2 and a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 364 from 394 leaves us with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 182

Step 5:
182 can be fit into 304 1 times, resulting in a remainder of 122.
Put 1 as the next digit of the answer. 
Result so far: 221.0
The remainder is 122 after subtracting 182 from 304.
Fetch the next digit (0) from the dividend, attach it to 122 and continue: 1220 / 182

Moving on to step 6:
When dividing 1220 by 182, we get 6 with a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 2216.0
If we subtract 1092 from 1220, we get 128.
Include the next digit (9) from the dividend after 128, then repeat: 1289 / 182

Moving on to step 7:
If we divide 1289 by 182, we get 7 and a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 22167.0
Subtract 1274 from 1289 to get 15.
Append the next digit (5) from the dividend to 15 and continue with: 155 / 182

Step 8:
The number 182 fits into 155 0 times, leaving a remainder of 155.
Put 0 as the next digit of the answer. 
Result so far: 221670.0
The remainder is 155 after subtracting 0 from 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Let's proceed to step 9:
182 goes into 1550 8 times with a remainder of 94.
The number 8 becomes the next digit in our result. 
Result so far: 221670.8
The remainder is 94 after subtracting 1456 from 1550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 10:
182 can be fit into 940 5 times, resulting in a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 221670.85
Deduct 910 from 940 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 11:
182 can be fit into 300 1 times, resulting in a remainder of 118.
Use 1 as the next digit of our solution. 
Result so far: 221670.851
The remainder is 118 after subtracting 182 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 12:
When dividing 1180 by 182, we get 6 with a remainder of 88.
The next digit of our result is 6. 
Result so far: 221670.8516
Subtracting 1092 from 1180 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 13:
When dividing 880 by 182, we get 4 with a remainder of 152.
Write down 4 as next digit of the result. 
Result so far: 221670.85164
The remainder is 152 after subtracting 728 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 14:
The number 182 fits into 1520 8 times, leaving a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 221670.851648
If we take 1456 away from 1520, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 15:
If we divide 640 by 182, we get 3 and a remainder of 94.
The next digit of our result is 3. 
Result so far: 221670.8516483
If we take 546 away from 640, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Let's proceed to step 16:
182 can be fit into 940 5 times, resulting in a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 221670.85164835
If we subtract 910 from 940, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

After the division, we end up with 221670.85164835 and a remainder of 3e-08.