40261027 ÷ 891 
We want to figure out the number of times 40261027 can be divided by 891.

Advancing to step 1:
4 divided by 891 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 891

Let's proceed to step 2:
If we divide 40 by 891, we get 0 and 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.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 891

Advancing to step 3:
When dividing 402 by 891, we get 0 with a remainder of 402.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 402 to get 402.
Fetch the next digit (6) from the dividend, attach it to 402 and continue: 4026 / 891

Let's proceed to step 4:
891 can be fit into 4026 4 times, resulting in a remainder of 462.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 3564 from 4026 to get 462.
Fetch the next digit (1) from the dividend, attach it to 462 and continue: 4621 / 891

Moving on to step 5:
If we divide 4621 by 891, we get 5 and a remainder of 166.
The next digit of our result is 5. 
Result so far: 45.0
Subtract 4455 from 4621 to get 166.
Bring next digit (0) of the dividend behind the 166 and repeat the process: 1660 / 891

Moving on to step 6:
The number 891 fits into 1660 1 times, leaving a remainder of 769.
The number 1 becomes the next digit in our result. 
Result so far: 451.0
The remainder is 769 after subtracting 891 from 1660.
Grab the next digit (2) from the dividend, add it to 769, then carry on: 7692 / 891

Let's proceed to step 7:
If we divide 7692 by 891, we get 8 and a remainder of 564.
The number 8 becomes the next digit in our result. 
Result so far: 4518.0
If we take 7128 away from 7692, we end up with 564.
Bring next digit (7) of the dividend behind the 564 and repeat the process: 5647 / 891

Going ahead to step 8:
5647 divided by 891 is 6 with a remainder of 301.
Use 6 as the next digit of our solution. 
Result so far: 45186.0
Subtract 5346 from 5647 to get 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

Going ahead to step 9:
If we divide 3010 by 891, we get 3 and a remainder of 337.
Write down 3 as next digit of the result. 
Result so far: 45186.3
Subtracting 2673 from 3010 leaves us with 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3370, and continue the process.

Moving on to step 10:
3370 divided by 891 is 3 with a remainder of 697.
Record the quotient 3 as the next digit in the result. 
Result so far: 45186.33
Subtracting 2673 from 3370 leaves us with 697.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6970, and continue the process.

Our division results in 45186.33 with a remaining 0.697.