We divide 40188271 by 514
We're looking to find how many times 514 goes into 40188271.

Going ahead to step 1:
If we divide 4 by 514, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 514

Moving on to step 2:
40 divided by 514 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 514

Step 3:
401 divided by 514 is 0 with a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 401, we get 401.
Append the next digit (8) from the dividend to 401 and continue with: 4018 / 514

Moving on to step 4:
514 can be fit into 4018 7 times, resulting in a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 3598 from 4018 and we're left with 420.
Fetch the next digit (8) from the dividend, attach it to 420 and continue: 4208 / 514

Let's proceed to step 5:
514 can be fit into 4208 8 times, resulting in a remainder of 96.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtracting 4112 from 4208 leaves us with 96.
Grab the next digit (2) from the dividend, add it to 96, then carry on: 962 / 514

On to step 6:
When dividing 962 by 514, we get 1 with a remainder of 448.
The next digit of our result is 1. 
Result so far: 781.0
If we subtract 514 from 962, we get 448.
Bring next digit (7) of the dividend behind the 448 and repeat the process: 4487 / 514

Going ahead to step 7:
If we divide 4487 by 514, we get 8 and a remainder of 375.
Use 8 as the next digit of our solution. 
Result so far: 7818.0
The remainder is 375 after subtracting 4112 from 4487.
Take the next digit (1) from the dividend and append it to 375, then repeat: 3751 / 514

Step 8:
The number 514 fits into 3751 7 times, leaving a remainder of 153.
The next digit of our result is 7. 
Result so far: 78187.0
Subtracting 3598 from 3751 leaves us with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 9:
514 can be fit into 1530 2 times, resulting in a remainder of 502.
The next digit of our result is 2. 
Result so far: 78187.2
Deduct 1028 from 1530 and we're left with 502.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5020, and continue the process.

Moving on to step 10:
514 can be fit into 5020 9 times, resulting in a remainder of 394.
Write down 9 as next digit of the result. 
Result so far: 78187.29
If we take 4626 away from 5020, we end up with 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Moving on to step 11:
The number 514 fits into 3940 7 times, leaving a remainder of 342.
Use 7 as the next digit of our solution. 
Result so far: 78187.297
Subtracting 3598 from 3940 leaves us with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Advancing to step 12:
514 can be fit into 3420 6 times, resulting in a remainder of 336.
Write down 6 as next digit of the result. 
Result so far: 78187.2976
Subtracting 3084 from 3420 leaves us with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

On to step 13:
The number 514 fits into 3360 6 times, leaving a remainder of 276.
The number 6 becomes the next digit in our result. 
Result so far: 78187.29766
If we subtract 3084 from 3360, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

In conclusion, the division gives 78187.29766 with a balance of 0.000276.