40438953 ÷ 207 
Let's see how many times 207 fits into 40438953.

Moving on to step 1:
If we divide 4 by 207, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 207

Moving on to step 2:
The number 207 fits into 40 0 times, leaving 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.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 207

Moving on to step 3:
404 divided by 207 is 1 with a remainder of 197.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 207 from 404 to get 197.
Grab the next digit (3) from the dividend, add it to 197, then carry on: 1973 / 207

Let's proceed to step 4:
When dividing 1973 by 207, we get 9 with a remainder of 110.
Use 9 as the next digit of our solution. 
Result so far: 19.0
The remainder is 110 after subtracting 1863 from 1973.
Bring next digit (8) of the dividend behind the 110 and repeat the process: 1108 / 207

Step 5:
1108 divided by 207 is 5 with a remainder of 73.
Put 5 as the next digit of the answer. 
Result so far: 195.0
Subtracting 1035 from 1108 leaves us with 73.
Include the next digit (9) from the dividend after 73, then repeat: 739 / 207

Advancing to step 6:
207 goes into 739 3 times with a remainder of 118.
The next digit of our result is 3. 
Result so far: 1953.0
Subtract 621 from 739 to get 118.
Grab the next digit (5) from the dividend, add it to 118, then carry on: 1185 / 207

Going ahead to step 7:
207 can be fit into 1185 5 times, resulting in a remainder of 150.
Record the quotient 5 as the next digit in the result. 
Result so far: 19535.0
If we take 1035 away from 1185, we end up with 150.
Fetch the next digit (3) from the dividend, attach it to 150 and continue: 1503 / 207

Step 8:
207 can be fit into 1503 7 times, resulting in a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 195357.0
Subtracting 1449 from 1503 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.

Advancing to step 9:
207 goes into 540 2 times with a remainder of 126.
Record the quotient 2 as the next digit in the result. 
Result so far: 195357.2
If we subtract 414 from 540, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

On to step 10:
The number 207 fits into 1260 6 times, leaving a remainder of 18.
The next digit of our result is 6. 
Result so far: 195357.26
Subtract 1242 from 1260 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 11:
207 can be fit into 180 0 times, resulting in a remainder of 180.
The number 0 becomes the next digit in our result. 
Result so far: 195357.26
Subtracting 0 from 180 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 12:
207 goes into 1800 8 times with a remainder of 144.
Put 8 as the next digit of the answer. 
Result so far: 195357.2608
If we subtract 1656 from 1800, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Moving on to step 13:
207 goes into 1440 6 times with a remainder of 198.
Write down 6 as next digit of the result. 
Result so far: 195357.26086
If we subtract 1242 from 1440, we get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

On to step 14:
If we divide 1980 by 207, we get 9 and a remainder of 117.
Write down 9 as next digit of the result. 
Result so far: 195357.260869
If we subtract 1863 from 1980, we get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Going ahead to step 15:
1170 divided by 207 is 5 with a remainder of 135.
The next digit of our result is 5. 
Result so far: 195357.2608695
The remainder is 135 after subtracting 1035 from 1170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 16:
When dividing 1350 by 207, we get 6 with a remainder of 108.
Write down 6 as next digit of the result. 
Result so far: 195357.26086956
Subtract 1242 from 1350 to 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.

The final outcome is 195357.26086956, with a leftover of 1.08e-07.