We look at the division of 40260794 by 176 
We want to divide 40260794 by 176.

Moving on to step 1:
176 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 176

Let's proceed to step 2:
If we divide 40 by 176, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 176

Moving on to step 3:
176 can be fit into 402 2 times, resulting in a remainder of 50.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 352 from 402, we get 50.
Bring next digit (6) of the dividend behind the 50 and repeat the process: 506 / 176

Step 4:
The number 176 fits into 506 2 times, leaving a remainder of 154.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we subtract 352 from 506, we get 154.
Grab the next digit (0) from the dividend, add it to 154, then carry on: 1540 / 176

Let's proceed to step 5:
The number 176 fits into 1540 8 times, leaving a remainder of 132.
Put 8 as the next digit of the answer. 
Result so far: 228.0
Deduct 1408 from 1540 and we're left with 132.
Fetch the next digit (7) from the dividend, attach it to 132 and continue: 1327 / 176

Moving on to step 6:
176 can be fit into 1327 7 times, resulting in a remainder of 95.
The next digit of our result is 7. 
Result so far: 2287.0
Subtracting 1232 from 1327 leaves us with 95.
Bring next digit (9) of the dividend behind the 95 and repeat the process: 959 / 176

Advancing to step 7:
The number 176 fits into 959 5 times, leaving a remainder of 79.
Record the quotient 5 as the next digit in the result. 
Result so far: 22875.0
If we subtract 880 from 959, we get 79.
Append the next digit (4) from the dividend to 79 and continue with: 794 / 176

Advancing to step 8:
If we divide 794 by 176, we get 4 and a remainder of 90.
Put 4 as the next digit of the answer. 
Result so far: 228754.0
Deduct 704 from 794 and we're left with 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 9:
176 goes into 900 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 228754.5
Subtracting 880 from 900 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
If we divide 200 by 176, we get 1 and a remainder of 24.
The next digit of our result is 1. 
Result so far: 228754.51
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
176 goes into 240 1 times with a remainder of 64.
Write down 1 as next digit of the result. 
Result so far: 228754.511
Subtracting 176 from 240 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

In conclusion, the division gives 228754.511 with a balance of 0.0064.