40778647 ÷ 998 
Our goal is to divide 40778647 by 998.

Let's proceed to step 1:
When dividing 4 by 998, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 998

Moving on to step 2:
If we divide 40 by 998, we get 0 and 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.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 998

Let's proceed to step 3:
998 goes into 407 0 times with a remainder of 407.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 407, we end up with 407.
Include the next digit (7) from the dividend after 407, then repeat: 4077 / 998

On to step 4:
4077 divided by 998 is 4 with a remainder of 85.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 85 after subtracting 3992 from 4077.
Append the next digit (8) from the dividend to 85 and continue with: 858 / 998

On to step 5:
The number 998 fits into 858 0 times, leaving a remainder of 858.
Write down 0 as next digit of the result. 
Result so far: 40.0
Deduct 0 from 858 and we're left with 858.
Grab the next digit (6) from the dividend, add it to 858, then carry on: 8586 / 998

Step 6:
998 goes into 8586 8 times with a remainder of 602.
Put 8 as the next digit of the answer. 
Result so far: 408.0
Deduct 7984 from 8586 and we're left with 602.
Fetch the next digit (4) from the dividend, attach it to 602 and continue: 6024 / 998

On to step 7:
If we divide 6024 by 998, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 4086.0
If we take 5988 away from 6024, we end up with 36.
Fetch the next digit (7) from the dividend, attach it to 36 and continue: 367 / 998

On to step 8:
When dividing 367 by 998, we get 0 with a remainder of 367.
Put 0 as the next digit of the answer. 
Result so far: 40860.0
The remainder is 367 after subtracting 0 from 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3670, and continue the process.

Let's proceed to step 9:
When dividing 3670 by 998, we get 3 with a remainder of 676.
Use 3 as the next digit of our solution. 
Result so far: 40860.3
If we take 2994 away from 3670, we end up with 676.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6760, and continue the process.

Let's proceed to step 10:
The number 998 fits into 6760 6 times, leaving a remainder of 772.
Put 6 as the next digit of the answer. 
Result so far: 40860.36
If we subtract 5988 from 6760, we get 772.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7720, and continue the process.

Advancing to step 11:
When dividing 7720 by 998, we get 7 with a remainder of 734.
Record the quotient 7 as the next digit in the result. 
Result so far: 40860.367
Deduct 6986 from 7720 and we're left with 734.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7340, and continue the process.

Moving on to step 12:
If we divide 7340 by 998, we get 7 and a remainder of 354.
The number 7 becomes the next digit in our result. 
Result so far: 40860.3677
If we take 6986 away from 7340, we end up with 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Our division results in 40860.3677 with a remaining 0.00354.