Let's divide 40081446 by 239
Our goal is to divide 40081446 by 239.

Step 1:
The number 239 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 239

Advancing to step 2:
40 divided by 239 is 0 with 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.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 239

Moving on to step 3:
If we divide 400 by 239, we get 1 and a remainder of 161.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 239 from 400 to get 161.
Append the next digit (8) from the dividend to 161 and continue with: 1618 / 239

Let's proceed to step 4:
239 goes into 1618 6 times with a remainder of 184.
Put 6 as the next digit of the answer. 
Result so far: 16.0
The remainder is 184 after subtracting 1434 from 1618.
Bring next digit (1) of the dividend behind the 184 and repeat the process: 1841 / 239

Advancing to step 5:
When dividing 1841 by 239, we get 7 with a remainder of 168.
Record the quotient 7 as the next digit in the result. 
Result so far: 167.0
If we take 1673 away from 1841, we end up with 168.
Include the next digit (4) from the dividend after 168, then repeat: 1684 / 239

Going ahead to step 6:
If we divide 1684 by 239, we get 7 and a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 1677.0
Subtract 1673 from 1684 to get 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 239

Step 7:
The number 239 fits into 114 0 times, leaving a remainder of 114.
The number 0 becomes the next digit in our result. 
Result so far: 16770.0
If we subtract 0 from 114, we get 114.
Include the next digit (6) from the dividend after 114, then repeat: 1146 / 239

Moving on to step 8:
The number 239 fits into 1146 4 times, leaving a remainder of 190.
Use 4 as the next digit of our solution. 
Result so far: 167704.0
If we take 956 away from 1146, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 9:
If we divide 1900 by 239, we get 7 and a remainder of 227.
Write down 7 as next digit of the result. 
Result so far: 167704.7
If we subtract 1673 from 1900, we get 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Moving on to step 10:
239 can be fit into 2270 9 times, resulting in a remainder of 119.
Put 9 as the next digit of the answer. 
Result so far: 167704.79
Subtract 2151 from 2270 to get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Moving on to step 11:
239 goes into 1190 4 times with a remainder of 234.
Write down 4 as next digit of the result. 
Result so far: 167704.794
If we take 956 away from 1190, we end up with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Let's proceed to step 12:
239 goes into 2340 9 times with a remainder of 189.
Use 9 as the next digit of our solution. 
Result so far: 167704.7949
Subtract 2151 from 2340 to get 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Moving on to step 13:
If we divide 1890 by 239, we get 7 and a remainder of 217.
The number 7 becomes the next digit in our result. 
Result so far: 167704.79497
The remainder is 217 after subtracting 1673 from 1890.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

On to step 14:
The number 239 fits into 2170 9 times, leaving a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 167704.794979
Subtracting 2151 from 2170 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 15:
239 can be fit into 190 0 times, resulting in a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 167704.794979
Deduct 0 from 190 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 16:
1900 divided by 239 is 7 with a remainder of 227.
Put 7 as the next digit of the answer. 
Result so far: 167704.79497907
Deduct 1673 from 1900 and we're left with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

After the division, we end up with 167704.79497907 and a remainder of 2.27e-07.