40959589 divided by 226 
We want to figure out the number of times 40959589 can be divided by 226.

Advancing to step 1:
226 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
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 226

Advancing to step 2:
40 divided by 226 is 0 with 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.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 226

On to step 3:
226 can be fit into 409 1 times, resulting in a remainder of 183.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 226 from 409 leaves us with 183.
Take the next digit (5) from the dividend and append it to 183, then repeat: 1835 / 226

Going ahead to step 4:
When dividing 1835 by 226, we get 8 with a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 27 after subtracting 1808 from 1835.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 226

Step 5:
226 goes into 279 1 times with a remainder of 53.
Record the quotient 1 as the next digit in the result. 
Result so far: 181.0
If we take 226 away from 279, we end up with 53.
Include the next digit (5) from the dividend after 53, then repeat: 535 / 226

Step 6:
226 can be fit into 535 2 times, resulting in a remainder of 83.
Use 2 as the next digit of our solution. 
Result so far: 1812.0
Subtract 452 from 535 to get 83.
Grab the next digit (8) from the dividend, add it to 83, then carry on: 838 / 226

On to step 7:
The number 226 fits into 838 3 times, leaving a remainder of 160.
Put 3 as the next digit of the answer. 
Result so far: 18123.0
Subtracting 678 from 838 leaves us with 160.
Include the next digit (9) from the dividend after 160, then repeat: 1609 / 226

Moving on to step 8:
The number 226 fits into 1609 7 times, leaving a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 181237.0
Deduct 1582 from 1609 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 9:
270 divided by 226 is 1 with a remainder of 44.
The number 1 becomes the next digit in our result. 
Result so far: 181237.1
Subtract 226 from 270 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 10:
If we divide 440 by 226, we get 1 and a remainder of 214.
The next digit of our result is 1. 
Result so far: 181237.11
Subtracting 226 from 440 leaves us with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

After the division, we end up with 181237.11 and a remainder of 0.214.