We look at the division of 40396 by 81 
We want to figure out the number of times 40396 can be divided by 81.

Going ahead to step 1:
The number 81 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 81

Step 2:
40 divided by 81 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.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 81

Step 3:
If we divide 403 by 81, we get 4 and a remainder of 79.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 324 from 403 to get 79.
Take the next digit (9) from the dividend and append it to 79, then repeat: 799 / 81

Step 4:
The number 81 fits into 799 9 times, leaving a remainder of 70.
Record the quotient 9 as the next digit in the result. 
Result so far: 49.0
The remainder is 70 after subtracting 729 from 799.
Include the next digit (6) from the dividend after 70, then repeat: 706 / 81

Advancing to step 5:
706 divided by 81 is 8 with a remainder of 58.
Put 8 as the next digit of the answer. 
Result so far: 498.0
If we take 648 away from 706, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 6:
The number 81 fits into 580 7 times, leaving a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 498.7
The remainder is 13 after subtracting 567 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
81 can be fit into 130 1 times, resulting in a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 498.71
If we take 81 away from 130, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 8:
81 goes into 490 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 498.716
If we take 486 away from 490, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
81 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 498.716
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 10:
81 goes into 400 4 times with a remainder of 76.
The next digit of our result is 4. 
Result so far: 498.71604
Subtract 324 from 400 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 11:
When dividing 760 by 81, we get 9 with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 498.716049
If we take 729 away from 760, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 12:
81 goes into 310 3 times with a remainder of 67.
Write down 3 as next digit of the result. 
Result so far: 498.7160493
Deduct 243 from 310 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 13:
If we divide 670 by 81, we get 8 and a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 498.71604938
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final outcome is 498.71604938, with a leftover of 2.2e-08.