40998657 divided by 826 
We're looking to find how many times 826 goes into 40998657.

Step 1:
826 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 826

Going ahead to step 2:
826 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 826

Advancing to step 3:
When dividing 409 by 826, we get 0 with a remainder of 409.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Append the next digit (9) from the dividend to 409 and continue with: 4099 / 826

Moving on to step 4:
826 goes into 4099 4 times with a remainder of 795.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3304 from 4099 to get 795.
Bring next digit (8) of the dividend behind the 795 and repeat the process: 7958 / 826

Let's proceed to step 5:
826 goes into 7958 9 times with a remainder of 524.
The next digit of our result is 9. 
Result so far: 49.0
Subtract 7434 from 7958 to get 524.
Include the next digit (6) from the dividend after 524, then repeat: 5246 / 826

On to step 6:
The number 826 fits into 5246 6 times, leaving a remainder of 290.
The next digit of our result is 6. 
Result so far: 496.0
Subtract 4956 from 5246 to get 290.
Append the next digit (5) from the dividend to 290 and continue with: 2905 / 826

Let's proceed to step 7:
When dividing 2905 by 826, we get 3 with a remainder of 427.
The number 3 becomes the next digit in our result. 
Result so far: 4963.0
Subtracting 2478 from 2905 leaves us with 427.
Fetch the next digit (7) from the dividend, attach it to 427 and continue: 4277 / 826

Step 8:
826 can be fit into 4277 5 times, resulting in a remainder of 147.
The next digit of our result is 5. 
Result so far: 49635.0
Subtracting 4130 from 4277 leaves us with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Let's proceed to step 9:
When dividing 1470 by 826, we get 1 with a remainder of 644.
Put 1 as the next digit of the answer. 
Result so far: 49635.1
If we take 826 away from 1470, we end up with 644.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6440, and continue the process.

Advancing to step 10:
If we divide 6440 by 826, we get 7 and a remainder of 658.
Put 7 as the next digit of the answer. 
Result so far: 49635.17
Subtracting 5782 from 6440 leaves us with 658.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6580, and continue the process.

Advancing to step 11:
826 goes into 6580 7 times with a remainder of 798.
Record the quotient 7 as the next digit in the result. 
Result so far: 49635.177
The remainder is 798 after subtracting 5782 from 6580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7980, and continue the process.

In conclusion, the division gives 49635.177 with a balance of 0.0798.