40964022 ÷ 544 
Let's see how many times 544 fits into 40964022.

Going ahead to step 1:
The number 544 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 544

Going ahead to step 2:
If we divide 40 by 544, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 544

Moving on to step 3:
544 goes into 409 0 times with a remainder of 409.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Fetch the next digit (6) from the dividend, attach it to 409 and continue: 4096 / 544

Advancing to step 4:
4096 divided by 544 is 7 with a remainder of 288.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 3808 from 4096, we get 288.
Fetch the next digit (4) from the dividend, attach it to 288 and continue: 2884 / 544

Advancing to step 5:
The number 544 fits into 2884 5 times, leaving a remainder of 164.
Record the quotient 5 as the next digit in the result. 
Result so far: 75.0
Subtract 2720 from 2884 to get 164.
Grab the next digit (0) from the dividend, add it to 164, then carry on: 1640 / 544

On to step 6:
544 can be fit into 1640 3 times, resulting in a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 753.0
Subtracting 1632 from 1640 leaves us with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 544

Step 7:
544 goes into 82 0 times with a remainder of 82.
Use 0 as the next digit of our solution. 
Result so far: 7530.0
If we take 0 away from 82, we end up with 82.
Fetch the next digit (2) from the dividend, attach it to 82 and continue: 822 / 544

Advancing to step 8:
822 divided by 544 is 1 with a remainder of 278.
Write down 1 as next digit of the result. 
Result so far: 75301.0
If we subtract 544 from 822, we get 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Advancing to step 9:
When dividing 2780 by 544, we get 5 with a remainder of 60.
The next digit of our result is 5. 
Result so far: 75301.5
Subtracting 2720 from 2780 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 10:
When dividing 600 by 544, we get 1 with a remainder of 56.
Put 1 as the next digit of the answer. 
Result so far: 75301.51
If we take 544 away from 600, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
When dividing 560 by 544, we get 1 with a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 75301.511
Subtracting 544 from 560 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 75301.511, and the remainder is 0.0016.