40616992 ÷ 498 
Our goal is to divide 40616992 by 498.

Step 1:
If we divide 4 by 498, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 498

Moving on to step 2:
When dividing 40 by 498, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 498

Advancing to step 3:
406 divided by 498 is 0 with a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 406, we get 406.
Append the next digit (1) from the dividend to 406 and continue with: 4061 / 498

On to step 4:
When dividing 4061 by 498, we get 8 with a remainder of 77.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 3984 from 4061 leaves us with 77.
Take the next digit (6) from the dividend and append it to 77, then repeat: 776 / 498

Advancing to step 5:
If we divide 776 by 498, we get 1 and a remainder of 278.
Put 1 as the next digit of the answer. 
Result so far: 81.0
Deduct 498 from 776 and we're left with 278.
Take the next digit (9) from the dividend and append it to 278, then repeat: 2789 / 498

Let's proceed to step 6:
498 goes into 2789 5 times with a remainder of 299.
The next digit of our result is 5. 
Result so far: 815.0
The remainder is 299 after subtracting 2490 from 2789.
Fetch the next digit (9) from the dividend, attach it to 299 and continue: 2999 / 498

Advancing to step 7:
The number 498 fits into 2999 6 times, leaving a remainder of 11.
The next digit of our result is 6. 
Result so far: 8156.0
If we take 2988 away from 2999, we end up with 11.
Take the next digit (2) from the dividend and append it to 11, then repeat: 112 / 498

Let's proceed to step 8:
The number 498 fits into 112 0 times, leaving a remainder of 112.
Record the quotient 0 as the next digit in the result. 
Result so far: 81560.0
If we subtract 0 from 112, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 9:
When dividing 1120 by 498, we get 2 with a remainder of 124.
The number 2 becomes the next digit in our result. 
Result so far: 81560.2
If we take 996 away from 1120, we end up with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

On to step 10:
498 can be fit into 1240 2 times, resulting in a remainder of 244.
The next digit of our result is 2. 
Result so far: 81560.22
Deduct 996 from 1240 and we're left with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

The quotient of the division is 81560.22, and the remainder is 0.244.