Let's divide 40540084 by 177
We're looking to find how many times 177 goes into 40540084.

Let's proceed to step 1:
177 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 177

Going ahead to step 2:
177 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 177

Advancing to step 3:
405 divided by 177 is 2 with a remainder of 51.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 51 after subtracting 354 from 405.
Bring next digit (4) of the dividend behind the 51 and repeat the process: 514 / 177

Let's proceed to step 4:
177 can be fit into 514 2 times, resulting in a remainder of 160.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
The remainder is 160 after subtracting 354 from 514.
Append the next digit (0) from the dividend to 160 and continue with: 1600 / 177

Advancing to step 5:
The number 177 fits into 1600 9 times, leaving a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 229.0
Subtract 1593 from 1600 to get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 177

Moving on to step 6:
When dividing 70 by 177, we get 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 2290.0
Subtract 0 from 70 to get 70.
Include the next digit (8) from the dividend after 70, then repeat: 708 / 177

Let's proceed to step 7:
The number 177 fits into 708 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 22904.0
Deduct 708 from 708 and we're left with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 177

Advancing to step 8:
177 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 229040.0
The remainder is 4 after subtracting 0 from 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
The number 177 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 229040.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
The number 177 fits into 400 2 times, leaving a remainder of 46.
Write down 2 as next digit of the result. 
Result so far: 229040.02
Subtract 354 from 400 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 11:
177 can be fit into 460 2 times, resulting in a remainder of 106.
The number 2 becomes the next digit in our result. 
Result so far: 229040.022
Deduct 354 from 460 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

The final outcome is 229040.022, with a leftover of 0.0106.