We look at the division of 40972616 by 162 
Our goal is to divide 40972616 by 162.

On to step 1:
162 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 162

Going ahead to step 2:
162 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 162

Moving on to step 3:
If we divide 409 by 162, we get 2 and a remainder of 85.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 324 from 409 to get 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 162

Step 4:
The number 162 fits into 857 5 times, leaving a remainder of 47.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we take 810 away from 857, we end up with 47.
Include the next digit (2) from the dividend after 47, then repeat: 472 / 162

Let's proceed to step 5:
162 can be fit into 472 2 times, resulting in a remainder of 148.
Use 2 as the next digit of our solution. 
Result so far: 252.0
Deduct 324 from 472 and we're left with 148.
Fetch the next digit (6) from the dividend, attach it to 148 and continue: 1486 / 162

Going ahead to step 6:
If we divide 1486 by 162, we get 9 and a remainder of 28.
Put 9 as the next digit of the answer. 
Result so far: 2529.0
If we subtract 1458 from 1486, we get 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 162

Let's proceed to step 7:
162 goes into 281 1 times with a remainder of 119.
Put 1 as the next digit of the answer. 
Result so far: 25291.0
Subtracting 162 from 281 leaves us with 119.
Take the next digit (6) from the dividend and append it to 119, then repeat: 1196 / 162

Moving on to step 8:
1196 divided by 162 is 7 with a remainder of 62.
Put 7 as the next digit of the answer. 
Result so far: 252917.0
If we subtract 1134 from 1196, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
620 divided by 162 is 3 with a remainder of 134.
The next digit of our result is 3. 
Result so far: 252917.3
If we subtract 486 from 620, we get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Moving on to step 10:
1340 divided by 162 is 8 with a remainder of 44.
Write down 8 as next digit of the result. 
Result so far: 252917.38
Subtracting 1296 from 1340 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 11:
162 goes into 440 2 times with a remainder of 116.
The number 2 becomes the next digit in our result. 
Result so far: 252917.382
If we take 324 away from 440, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 12:
162 can be fit into 1160 7 times, resulting in a remainder of 26.
The next digit of our result is 7. 
Result so far: 252917.3827
Subtracting 1134 from 1160 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 13:
When dividing 260 by 162, we get 1 with a remainder of 98.
Put 1 as the next digit of the answer. 
Result so far: 252917.38271
Deduct 162 from 260 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 14:
If we divide 980 by 162, we get 6 and a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 252917.382716
Subtract 972 from 980 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 15:
The number 162 fits into 80 0 times, leaving a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 252917.382716
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
800 divided by 162 is 4 with a remainder of 152.
The number 4 becomes the next digit in our result. 
Result so far: 252917.38271604
Deduct 648 from 800 and we're left with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

In conclusion, the division gives 252917.38271604 with a balance of 1.52e-07.