We look at the division of 40457988 by 180 
Our goal is to divide 40457988 by 180.

Going ahead to step 1:
180 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the 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 / 180

Let's proceed to step 2:
180 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 180

Going ahead to step 3:
404 divided by 180 is 2 with a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 360 away from 404, we end up with 44.
Fetch the next digit (5) from the dividend, attach it to 44 and continue: 445 / 180

Step 4:
If we divide 445 by 180, we get 2 and a remainder of 85.
The next digit of our result is 2. 
Result so far: 22.0
If we take 360 away from 445, we end up with 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 180

Moving on to step 5:
180 goes into 857 4 times with a remainder of 137.
Write down 4 as next digit of the result. 
Result so far: 224.0
Deduct 720 from 857 and we're left with 137.
Fetch the next digit (9) from the dividend, attach it to 137 and continue: 1379 / 180

On to step 6:
If we divide 1379 by 180, we get 7 and a remainder of 119.
Record the quotient 7 as the next digit in the result. 
Result so far: 2247.0
If we take 1260 away from 1379, we end up with 119.
Fetch the next digit (8) from the dividend, attach it to 119 and continue: 1198 / 180

Advancing to step 7:
If we divide 1198 by 180, we get 6 and a remainder of 118.
The next digit of our result is 6. 
Result so far: 22476.0
Deduct 1080 from 1198 and we're left with 118.
Bring next digit (8) of the dividend behind the 118 and repeat the process: 1188 / 180

Advancing to step 8:
180 can be fit into 1188 6 times, resulting in a remainder of 108.
Record the quotient 6 as the next digit in the result. 
Result so far: 224766.0
If we subtract 1080 from 1188, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Advancing to step 9:
180 goes into 1080 6 times with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 224766.6
Deduct 1080 from 1080 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
If we divide 0 by 180, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 224766.6
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
180 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 224766.6
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 224766.6 and a remainder of 0.0.