We're dividing 40694712 by 161 
We're looking to find how many times 161 goes into 40694712.

Let's proceed to step 1:
The number 161 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 161

Going ahead to step 2:
40 divided by 161 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 161

Advancing to step 3:
If we divide 406 by 161, we get 2 and a remainder of 84.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 322 from 406 and we're left with 84.
Append the next digit (9) from the dividend to 84 and continue with: 849 / 161

Let's proceed to step 4:
161 can be fit into 849 5 times, resulting in a remainder of 44.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we take 805 away from 849, we end up with 44.
Include the next digit (4) from the dividend after 44, then repeat: 444 / 161

Going ahead to step 5:
When dividing 444 by 161, we get 2 with a remainder of 122.
Record the quotient 2 as the next digit in the result. 
Result so far: 252.0
Subtracting 322 from 444 leaves us with 122.
Include the next digit (7) from the dividend after 122, then repeat: 1227 / 161

On to step 6:
The number 161 fits into 1227 7 times, leaving a remainder of 100.
The number 7 becomes the next digit in our result. 
Result so far: 2527.0
Subtracting 1127 from 1227 leaves us with 100.
Include the next digit (1) from the dividend after 100, then repeat: 1001 / 161

Step 7:
When dividing 1001 by 161, we get 6 with a remainder of 35.
Write down 6 as next digit of the result. 
Result so far: 25276.0
The remainder is 35 after subtracting 966 from 1001.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 161

Let's proceed to step 8:
When dividing 352 by 161, we get 2 with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 252762.0
The remainder is 30 after subtracting 322 from 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 9:
If we divide 300 by 161, we get 1 and a remainder of 139.
The next digit of our result is 1. 
Result so far: 252762.1
If we take 161 away from 300, we end up with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Advancing to step 10:
161 can be fit into 1390 8 times, resulting in a remainder of 102.
Use 8 as the next digit of our solution. 
Result so far: 252762.18
Subtracting 1288 from 1390 leaves us with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Let's proceed to step 11:
When dividing 1020 by 161, we get 6 with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 252762.186
Subtracting 966 from 1020 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 12:
540 divided by 161 is 3 with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 252762.1863
Subtract 483 from 540 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 13:
161 goes into 570 3 times with a remainder of 87.
The number 3 becomes the next digit in our result. 
Result so far: 252762.18633
If we take 483 away from 570, we end up with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

After the division, we end up with 252762.18633 and a remainder of 8.7e-05.