40399521 ÷ 223 
We want to divide 40399521 by 223.

Let's proceed to step 1:
When dividing 4 by 223, 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 223

Moving on to step 2:
223 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 223

Step 3:
If we divide 403 by 223, we get 1 and a remainder of 180.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 223 from 403 to get 180.
Fetch the next digit (9) from the dividend, attach it to 180 and continue: 1809 / 223

Let's proceed to step 4:
If we divide 1809 by 223, we get 8 and a remainder of 25.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtract 1784 from 1809 to get 25.
Include the next digit (9) from the dividend after 25, then repeat: 259 / 223

Advancing to step 5:
When dividing 259 by 223, we get 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 181.0
Subtracting 223 from 259 leaves us with 36.
Bring next digit (5) of the dividend behind the 36 and repeat the process: 365 / 223

Going ahead to step 6:
365 divided by 223 is 1 with a remainder of 142.
Use 1 as the next digit of our solution. 
Result so far: 1811.0
If we take 223 away from 365, we end up with 142.
Include the next digit (2) from the dividend after 142, then repeat: 1422 / 223

Let's proceed to step 7:
If we divide 1422 by 223, we get 6 and a remainder of 84.
The next digit of our result is 6. 
Result so far: 18116.0
Deduct 1338 from 1422 and we're left with 84.
Grab the next digit (1) from the dividend, add it to 84, then carry on: 841 / 223

On to step 8:
The number 223 fits into 841 3 times, leaving a remainder of 172.
Use 3 as the next digit of our solution. 
Result so far: 181163.0
If we subtract 669 from 841, we get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

On to step 9:
If we divide 1720 by 223, we get 7 and a remainder of 159.
Put 7 as the next digit of the answer. 
Result so far: 181163.7
Subtracting 1561 from 1720 leaves us with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Moving on to step 10:
223 can be fit into 1590 7 times, resulting in a remainder of 29.
Record the quotient 7 as the next digit in the result. 
Result so far: 181163.77
Subtract 1561 from 1590 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Our division results in 181163.77 with a remaining 0.029.