We're dividing 40674580 by 221 
Let's see how many times 221 fits into 40674580.

On to step 1:
If we divide 4 by 221, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 221

Advancing to step 2:
221 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 221

Going ahead to step 3:
406 divided by 221 is 1 with a remainder of 185.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 221 from 406 and we're left with 185.
Take the next digit (7) from the dividend and append it to 185, then repeat: 1857 / 221

Moving on to step 4:
1857 divided by 221 is 8 with a remainder of 89.
The next digit of our result is 8. 
Result so far: 18.0
The remainder is 89 after subtracting 1768 from 1857.
Grab the next digit (4) from the dividend, add it to 89, then carry on: 894 / 221

Step 5:
221 can be fit into 894 4 times, resulting in a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 184.0
If we take 884 away from 894, we end up with 10.
Take the next digit (5) from the dividend and append it to 10, then repeat: 105 / 221

Step 6:
221 goes into 105 0 times with a remainder of 105.
Put 0 as the next digit of the answer. 
Result so far: 1840.0
Deduct 0 from 105 and we're left with 105.
Include the next digit (8) from the dividend after 105, then repeat: 1058 / 221

Moving on to step 7:
1058 divided by 221 is 4 with a remainder of 174.
The number 4 becomes the next digit in our result. 
Result so far: 18404.0
The remainder is 174 after subtracting 884 from 1058.
Bring next digit (0) of the dividend behind the 174 and repeat the process: 1740 / 221

On to step 8:
221 can be fit into 1740 7 times, resulting in a remainder of 193.
Record the quotient 7 as the next digit in the result. 
Result so far: 184047.0
If we take 1547 away from 1740, we end up with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Moving on to step 9:
221 can be fit into 1930 8 times, resulting in a remainder of 162.
Put 8 as the next digit of the answer. 
Result so far: 184047.8
Deduct 1768 from 1930 and we're left with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

On to step 10:
1620 divided by 221 is 7 with a remainder of 73.
The next digit of our result is 7. 
Result so far: 184047.87
If we subtract 1547 from 1620, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 11:
The number 221 fits into 730 3 times, leaving a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 184047.873
Subtracting 663 from 730 leaves us with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 12:
221 goes into 670 3 times with a remainder of 7.
The next digit of our result is 3. 
Result so far: 184047.8733
The remainder is 7 after subtracting 663 from 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Our division results in 184047.8733 with a remaining 7e-05.