40607323 ÷ 66 
We want to figure out the number of times 40607323 can be divided by 66.

Moving on to step 1:
4 divided by 66 is 0 with a remainder of 4.
The number 0 becomes the next digit in our 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 / 66

Step 2:
66 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 66

Advancing to step 3:
When dividing 406 by 66, we get 6 with a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 396 away from 406, we end up with 10.
Grab the next digit (0) from the dividend, add it to 10, then carry on: 100 / 66

Step 4:
66 goes into 100 1 times with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 61.0
The remainder is 34 after subtracting 66 from 100.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 66

On to step 5:
When dividing 347 by 66, we get 5 with a remainder of 17.
Record the quotient 5 as the next digit in the result. 
Result so far: 615.0
If we subtract 330 from 347, we get 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 66

Advancing to step 6:
66 goes into 173 2 times with a remainder of 41.
The next digit of our result is 2. 
Result so far: 6152.0
Subtract 132 from 173 to get 41.
Append the next digit (2) from the dividend to 41 and continue with: 412 / 66

Advancing to step 7:
66 can be fit into 412 6 times, resulting in a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 61526.0
The remainder is 16 after subtracting 396 from 412.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 66

Step 8:
When dividing 163 by 66, we get 2 with a remainder of 31.
The next digit of our result is 2. 
Result so far: 615262.0
Subtract 132 from 163 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 9:
If we divide 310 by 66, we get 4 and a remainder of 46.
Use 4 as the next digit of our solution. 
Result so far: 615262.4
Subtract 264 from 310 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 10:
66 can be fit into 460 6 times, resulting in a remainder of 64.
The next digit of our result is 6. 
Result so far: 615262.46
If we subtract 396 from 460, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 11:
640 divided by 66 is 9 with a remainder of 46.
Record the quotient 9 as the next digit in the result. 
Result so far: 615262.469
The remainder is 46 after subtracting 594 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 12:
66 goes into 460 6 times with a remainder of 64.
The next digit of our result is 6. 
Result so far: 615262.4696
Deduct 396 from 460 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 13:
When dividing 640 by 66, we get 9 with a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 615262.46969
Subtract 594 from 640 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 14:
The number 66 fits into 460 6 times, leaving a remainder of 64.
The next digit of our result is 6. 
Result so far: 615262.469696
Subtracting 396 from 460 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 15:
If we divide 640 by 66, we get 9 and a remainder of 46.
Record the quotient 9 as the next digit in the result. 
Result so far: 615262.4696969
Subtract 594 from 640 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 16:
66 can be fit into 460 6 times, resulting in a remainder of 64.
The number 6 becomes the next digit in our result. 
Result so far: 615262.46969696
Subtract 396 from 460 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

In conclusion, the division gives 615262.46969696 with a balance of 6.4e-08.