We divide 40538659 by 551
Let's see how many times 551 fits into 40538659.

Moving on to step 1:
If we divide 4 by 551, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 551

On to step 2:
40 divided by 551 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Append the next digit (5) from the dividend to 40 and continue with: 405 / 551

On to step 3:
405 divided by 551 is 0 with a remainder of 405.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 405 leaves us with 405.
Append the next digit (3) from the dividend to 405 and continue with: 4053 / 551

On to step 4:
The number 551 fits into 4053 7 times, leaving a remainder of 196.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 3857 from 4053 leaves us with 196.
Bring next digit (8) of the dividend behind the 196 and repeat the process: 1968 / 551

Step 5:
1968 divided by 551 is 3 with a remainder of 315.
Use 3 as the next digit of our solution. 
Result so far: 73.0
The remainder is 315 after subtracting 1653 from 1968.
Append the next digit (6) from the dividend to 315 and continue with: 3156 / 551

Step 6:
551 goes into 3156 5 times with a remainder of 401.
The number 5 becomes the next digit in our result. 
Result so far: 735.0
Deduct 2755 from 3156 and we're left with 401.
Append the next digit (5) from the dividend to 401 and continue with: 4015 / 551

Let's proceed to step 7:
If we divide 4015 by 551, we get 7 and a remainder of 158.
Use 7 as the next digit of our solution. 
Result so far: 7357.0
If we take 3857 away from 4015, we end up with 158.
Append the next digit (9) from the dividend to 158 and continue with: 1589 / 551

On to step 8:
If we divide 1589 by 551, we get 2 and a remainder of 487.
The next digit of our result is 2. 
Result so far: 73572.0
Deduct 1102 from 1589 and we're left with 487.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4870, and continue the process.

Step 9:
551 can be fit into 4870 8 times, resulting in a remainder of 462.
Put 8 as the next digit of the answer. 
Result so far: 73572.8
If we subtract 4408 from 4870, we get 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Let's proceed to step 10:
551 goes into 4620 8 times with a remainder of 212.
Record the quotient 8 as the next digit in the result. 
Result so far: 73572.88
If we take 4408 away from 4620, we end up with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

After the division, we end up with 73572.88 and a remainder of 0.212.