We look at the division of 40440786 by 183 
Let's see how many times 183 fits into 40440786.

Let's proceed to step 1:
4 divided by 183 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 183

On to step 2:
If we divide 40 by 183, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 183

Step 3:
183 goes into 404 2 times with a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 366 from 404 and we're left with 38.
Bring next digit (4) of the dividend behind the 38 and repeat the process: 384 / 183

Let's proceed to step 4:
183 goes into 384 2 times with a remainder of 18.
The next digit of our result is 2. 
Result so far: 22.0
The remainder is 18 after subtracting 366 from 384.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 183

On to step 5:
If we divide 180 by 183, we get 0 and a remainder of 180.
Put 0 as the next digit of the answer. 
Result so far: 220.0
If we subtract 0 from 180, we get 180.
Append the next digit (7) from the dividend to 180 and continue with: 1807 / 183

Moving on to step 6:
183 goes into 1807 9 times with a remainder of 160.
Use 9 as the next digit of our solution. 
Result so far: 2209.0
The remainder is 160 after subtracting 1647 from 1807.
Bring next digit (8) of the dividend behind the 160 and repeat the process: 1608 / 183

Moving on to step 7:
1608 divided by 183 is 8 with a remainder of 144.
Use 8 as the next digit of our solution. 
Result so far: 22098.0
Subtract 1464 from 1608 to get 144.
Fetch the next digit (6) from the dividend, attach it to 144 and continue: 1446 / 183

Advancing to step 8:
If we divide 1446 by 183, we get 7 and a remainder of 165.
Use 7 as the next digit of our solution. 
Result so far: 220987.0
The remainder is 165 after subtracting 1281 from 1446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Let's proceed to step 9:
When dividing 1650 by 183, we get 9 with a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 220987.9
Subtracting 1647 from 1650 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 10:
30 divided by 183 is 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 220987.9
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 11:
183 can be fit into 300 1 times, resulting in a remainder of 117.
Record the quotient 1 as the next digit in the result. 
Result so far: 220987.901
The remainder is 117 after subtracting 183 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Let's proceed to step 12:
1170 divided by 183 is 6 with a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 220987.9016
The remainder is 72 after subtracting 1098 from 1170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 13:
The number 183 fits into 720 3 times, leaving a remainder of 171.
The number 3 becomes the next digit in our result. 
Result so far: 220987.90163
If we subtract 549 from 720, we get 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Let's proceed to step 14:
When dividing 1710 by 183, we get 9 with a remainder of 63.
Use 9 as the next digit of our solution. 
Result so far: 220987.901639
Deduct 1647 from 1710 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 15:
If we divide 630 by 183, we get 3 and a remainder of 81.
The next digit of our result is 3. 
Result so far: 220987.9016393
If we subtract 549 from 630, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 16:
When dividing 810 by 183, we get 4 with a remainder of 78.
The next digit of our result is 4. 
Result so far: 220987.90163934
Subtract 732 from 810 to get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

After the division, we end up with 220987.90163934 and a remainder of 7.8e-08.