Let's divide 40263451 by 557
We're looking to find how many times 557 goes into 40263451.

On to step 1:
When dividing 4 by 557, we get 0 with 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 557

Let's proceed to step 2:
If we divide 40 by 557, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 557

On to step 3:
557 goes into 402 0 times with a remainder of 402.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 402 and we're left with 402.
Take the next digit (6) from the dividend and append it to 402, then repeat: 4026 / 557

Advancing to step 4:
If we divide 4026 by 557, we get 7 and a remainder of 127.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 127 after subtracting 3899 from 4026.
Grab the next digit (3) from the dividend, add it to 127, then carry on: 1273 / 557

Going ahead to step 5:
The number 557 fits into 1273 2 times, leaving a remainder of 159.
Put 2 as the next digit of the answer. 
Result so far: 72.0
The remainder is 159 after subtracting 1114 from 1273.
Take the next digit (4) from the dividend and append it to 159, then repeat: 1594 / 557

Going ahead to step 6:
557 can be fit into 1594 2 times, resulting in a remainder of 480.
Put 2 as the next digit of the answer. 
Result so far: 722.0
If we subtract 1114 from 1594, we get 480.
Fetch the next digit (5) from the dividend, attach it to 480 and continue: 4805 / 557

Moving on to step 7:
4805 divided by 557 is 8 with a remainder of 349.
Put 8 as the next digit of the answer. 
Result so far: 7228.0
Deduct 4456 from 4805 and we're left with 349.
Append the next digit (1) from the dividend to 349 and continue with: 3491 / 557

On to step 8:
557 can be fit into 3491 6 times, resulting in a remainder of 149.
Use 6 as the next digit of our solution. 
Result so far: 72286.0
If we subtract 3342 from 3491, we get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Going ahead to step 9:
557 goes into 1490 2 times with a remainder of 376.
Write down 2 as next digit of the result. 
Result so far: 72286.2
Deduct 1114 from 1490 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Moving on to step 10:
557 can be fit into 3760 6 times, resulting in a remainder of 418.
Record the quotient 6 as the next digit in the result. 
Result so far: 72286.26
Deduct 3342 from 3760 and we're left with 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

Step 11:
If we divide 4180 by 557, we get 7 and a remainder of 281.
The next digit of our result is 7. 
Result so far: 72286.267
Deduct 3899 from 4180 and we're left with 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2810, and continue the process.

Step 12:
2810 divided by 557 is 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 72286.2675
Subtract 2785 from 2810 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 13:
When dividing 250 by 557, we get 0 with a remainder of 250.
Put 0 as the next digit of the answer. 
Result so far: 72286.2675
If we subtract 0 from 250, we get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Moving on to step 14:
When dividing 2500 by 557, we get 4 with a remainder of 272.
The next digit of our result is 4. 
Result so far: 72286.267504
Subtract 2228 from 2500 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

On to step 15:
If we divide 2720 by 557, we get 4 and a remainder of 492.
Write down 4 as next digit of the result. 
Result so far: 72286.2675044
If we subtract 2228 from 2720, we get 492.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4920, and continue the process.

After the division, we end up with 72286.2675044 and a remainder of 4.92e-06.