40105159 ÷ 821 
We want to divide 40105159 by 821.

Going ahead to step 1:
When dividing 4 by 821, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 821

Let's proceed to step 2:
The number 821 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 821

Going ahead to step 3:
When dividing 401 by 821, we get 0 with a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 401, we get 401.
Append the next digit (0) from the dividend to 401 and continue with: 4010 / 821

Let's proceed to step 4:
The number 821 fits into 4010 4 times, leaving a remainder of 726.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3284 away from 4010, we end up with 726.
Append the next digit (5) from the dividend to 726 and continue with: 7265 / 821

Going ahead to step 5:
7265 divided by 821 is 8 with a remainder of 697.
The next digit of our result is 8. 
Result so far: 48.0
Subtract 6568 from 7265 to get 697.
Include the next digit (1) from the dividend after 697, then repeat: 6971 / 821

Step 6:
The number 821 fits into 6971 8 times, leaving a remainder of 403.
Use 8 as the next digit of our solution. 
Result so far: 488.0
If we take 6568 away from 6971, we end up with 403.
Fetch the next digit (5) from the dividend, attach it to 403 and continue: 4035 / 821

Going ahead to step 7:
The number 821 fits into 4035 4 times, leaving a remainder of 751.
Record the quotient 4 as the next digit in the result. 
Result so far: 4884.0
If we take 3284 away from 4035, we end up with 751.
Fetch the next digit (9) from the dividend, attach it to 751 and continue: 7519 / 821

Step 8:
821 goes into 7519 9 times with a remainder of 130.
Put 9 as the next digit of the answer. 
Result so far: 48849.0
Subtract 7389 from 7519 to get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Let's proceed to step 9:
If we divide 1300 by 821, we get 1 and a remainder of 479.
Put 1 as the next digit of the answer. 
Result so far: 48849.1
If we subtract 821 from 1300, we get 479.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4790, and continue the process.

Advancing to step 10:
The number 821 fits into 4790 5 times, leaving a remainder of 685.
Write down 5 as next digit of the result. 
Result so far: 48849.15
If we take 4105 away from 4790, we end up with 685.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

Advancing to step 11:
When dividing 6850 by 821, we get 8 with a remainder of 282.
Put 8 as the next digit of the answer. 
Result so far: 48849.158
If we take 6568 away from 6850, we end up with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Step 12:
821 goes into 2820 3 times with a remainder of 357.
Record the quotient 3 as the next digit in the result. 
Result so far: 48849.1583
Subtracting 2463 from 2820 leaves us with 357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3570, and continue the process.

Advancing to step 13:
821 goes into 3570 4 times with a remainder of 286.
The number 4 becomes the next digit in our result. 
Result so far: 48849.15834
The remainder is 286 after subtracting 3284 from 3570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Moving on to step 14:
821 can be fit into 2860 3 times, resulting in a remainder of 397.
The number 3 becomes the next digit in our result. 
Result so far: 48849.158343
Subtracting 2463 from 2860 leaves us with 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

On to step 15:
If we divide 3970 by 821, we get 4 and a remainder of 686.
Put 4 as the next digit of the answer. 
Result so far: 48849.1583434
If we subtract 3284 from 3970, we get 686.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6860, and continue the process.

Step 16:
The number 821 fits into 6860 8 times, leaving a remainder of 292.
Use 8 as the next digit of our solution. 
Result so far: 48849.15834348
If we take 6568 away from 6860, we end up with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

In conclusion, the division gives 48849.15834348 with a balance of 2.92e-07.