40861501 ÷ 306 
We want to figure out the number of times 40861501 can be divided by 306.

On to step 1:
306 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 306

Let's proceed to step 2:
40 divided by 306 is 0 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.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 306

Step 3:
408 divided by 306 is 1 with a remainder of 102.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 306 from 408 leaves us with 102.
Take the next digit (6) from the dividend and append it to 102, then repeat: 1026 / 306

Moving on to step 4:
1026 divided by 306 is 3 with a remainder of 108.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 918 away from 1026, we end up with 108.
Grab the next digit (1) from the dividend, add it to 108, then carry on: 1081 / 306

On to step 5:
The number 306 fits into 1081 3 times, leaving a remainder of 163.
The number 3 becomes the next digit in our result. 
Result so far: 133.0
Subtract 918 from 1081 to get 163.
Include the next digit (5) from the dividend after 163, then repeat: 1635 / 306

On to step 6:
1635 divided by 306 is 5 with a remainder of 105.
Record the quotient 5 as the next digit in the result. 
Result so far: 1335.0
If we subtract 1530 from 1635, we get 105.
Bring next digit (0) of the dividend behind the 105 and repeat the process: 1050 / 306

Moving on to step 7:
306 goes into 1050 3 times with a remainder of 132.
Put 3 as the next digit of the answer. 
Result so far: 13353.0
If we take 918 away from 1050, we end up with 132.
Include the next digit (1) from the dividend after 132, then repeat: 1321 / 306

Advancing to step 8:
306 goes into 1321 4 times with a remainder of 97.
Use 4 as the next digit of our solution. 
Result so far: 133534.0
The remainder is 97 after subtracting 1224 from 1321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Let's proceed to step 9:
970 divided by 306 is 3 with a remainder of 52.
Record the quotient 3 as the next digit in the result. 
Result so far: 133534.3
Subtract 918 from 970 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 10:
When dividing 520 by 306, we get 1 with a remainder of 214.
Record the quotient 1 as the next digit in the result. 
Result so far: 133534.31
If we subtract 306 from 520, we get 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Step 11:
If we divide 2140 by 306, we get 6 and a remainder of 304.
Record the quotient 6 as the next digit in the result. 
Result so far: 133534.316
The remainder is 304 after subtracting 1836 from 2140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 12:
3040 divided by 306 is 9 with a remainder of 286.
The number 9 becomes the next digit in our result. 
Result so far: 133534.3169
Subtracting 2754 from 3040 leaves us with 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Going ahead to step 13:
306 goes into 2860 9 times with a remainder of 106.
The number 9 becomes the next digit in our result. 
Result so far: 133534.31699
Subtracting 2754 from 2860 leaves us with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

The final outcome is 133534.31699, with a leftover of 0.000106.