We look at the division of 40775326 by 761 
We want to figure out the number of times 40775326 can be divided by 761.

Advancing to step 1:
If we divide 4 by 761, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 761

Moving on to step 2:
The number 761 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 761

Going ahead to step 3:
761 can be fit into 407 0 times, resulting in a remainder of 407.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 407 after subtracting 0 from 407.
Append the next digit (7) from the dividend to 407 and continue with: 4077 / 761

On to step 4:
761 goes into 4077 5 times with a remainder of 272.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 3805 from 4077 to get 272.
Append the next digit (5) from the dividend to 272 and continue with: 2725 / 761

Let's proceed to step 5:
If we divide 2725 by 761, we get 3 and a remainder of 442.
Use 3 as the next digit of our solution. 
Result so far: 53.0
If we subtract 2283 from 2725, we get 442.
Append the next digit (3) from the dividend to 442 and continue with: 4423 / 761

Moving on to step 6:
The number 761 fits into 4423 5 times, leaving a remainder of 618.
Record the quotient 5 as the next digit in the result. 
Result so far: 535.0
Deduct 3805 from 4423 and we're left with 618.
Bring next digit (2) of the dividend behind the 618 and repeat the process: 6182 / 761

Moving on to step 7:
761 can be fit into 6182 8 times, resulting in a remainder of 94.
Use 8 as the next digit of our solution. 
Result so far: 5358.0
Subtracting 6088 from 6182 leaves us with 94.
Grab the next digit (6) from the dividend, add it to 94, then carry on: 946 / 761

Step 8:
946 divided by 761 is 1 with a remainder of 185.
The next digit of our result is 1. 
Result so far: 53581.0
If we take 761 away from 946, we end up with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

On to step 9:
761 can be fit into 1850 2 times, resulting in a remainder of 328.
Record the quotient 2 as the next digit in the result. 
Result so far: 53581.2
If we take 1522 away from 1850, we end up with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 10:
761 goes into 3280 4 times with a remainder of 236.
Use 4 as the next digit of our solution. 
Result so far: 53581.24
Subtracting 3044 from 3280 leaves us with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Moving on to step 11:
When dividing 2360 by 761, we get 3 with a remainder of 77.
Record the quotient 3 as the next digit in the result. 
Result so far: 53581.243
If we subtract 2283 from 2360, we get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 12:
When dividing 770 by 761, we get 1 with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 53581.2431
Subtract 761 from 770 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 13:
The number 761 fits into 90 0 times, leaving a remainder of 90.
Put 0 as the next digit of the answer. 
Result so far: 53581.2431
The remainder is 90 after subtracting 0 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 14:
The number 761 fits into 900 1 times, leaving a remainder of 139.
The number 1 becomes the next digit in our result. 
Result so far: 53581.243101
The remainder is 139 after subtracting 761 from 900.
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 15:
The number 761 fits into 1390 1 times, leaving a remainder of 629.
Write down 1 as next digit of the result. 
Result so far: 53581.2431011
Subtract 761 from 1390 to get 629.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6290, and continue the process.

After the division, we end up with 53581.2431011 and a remainder of 6.29e-06.