40458227 ÷ 406 
We want to divide 40458227 by 406.

Moving on to step 1:
4 divided by 406 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 406

Let's proceed to step 2:
406 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 406

Let's proceed to step 3:
404 divided by 406 is 0 with a remainder of 404.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 404, we get 404.
Include the next digit (5) from the dividend after 404, then repeat: 4045 / 406

Step 4:
4045 divided by 406 is 9 with a remainder of 391.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 3654 from 4045 leaves us with 391.
Include the next digit (8) from the dividend after 391, then repeat: 3918 / 406

Step 5:
The number 406 fits into 3918 9 times, leaving a remainder of 264.
Record the quotient 9 as the next digit in the result. 
Result so far: 99.0
Subtract 3654 from 3918 to get 264.
Bring next digit (2) of the dividend behind the 264 and repeat the process: 2642 / 406

On to step 6:
2642 divided by 406 is 6 with a remainder of 206.
Record the quotient 6 as the next digit in the result. 
Result so far: 996.0
Subtract 2436 from 2642 to get 206.
Append the next digit (2) from the dividend to 206 and continue with: 2062 / 406

Step 7:
406 can be fit into 2062 5 times, resulting in a remainder of 32.
Record the quotient 5 as the next digit in the result. 
Result so far: 9965.0
Subtract 2030 from 2062 to get 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 406

Moving on to step 8:
When dividing 327 by 406, we get 0 with a remainder of 327.
The number 0 becomes the next digit in our result. 
Result so far: 99650.0
The remainder is 327 after subtracting 0 from 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

Let's proceed to step 9:
When dividing 3270 by 406, we get 8 with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 99650.8
Deduct 3248 from 3270 and we're left 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.

Going ahead to step 10:
406 can be fit into 220 0 times, resulting in a remainder of 220.
Record the quotient 0 as the next digit in the result. 
Result so far: 99650.8
If we subtract 0 from 220, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 11:
406 goes into 2200 5 times with a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 99650.805
If we take 2030 away from 2200, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 12:
406 can be fit into 1700 4 times, resulting in a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 99650.8054
The remainder is 76 after subtracting 1624 from 1700.
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 13:
The number 406 fits into 760 1 times, leaving a remainder of 354.
The number 1 becomes the next digit in our result. 
Result so far: 99650.80541
The remainder is 354 after subtracting 406 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Moving on to step 14:
The number 406 fits into 3540 8 times, leaving a remainder of 292.
Record the quotient 8 as the next digit in the result. 
Result so far: 99650.805418
Subtract 3248 from 3540 to get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Let's proceed to step 15:
If we divide 2920 by 406, we get 7 and a remainder of 78.
The next digit of our result is 7. 
Result so far: 99650.8054187
Subtracting 2842 from 2920 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 16:
If we divide 780 by 406, we get 1 and a remainder of 374.
Put 1 as the next digit of the answer. 
Result so far: 99650.80541871
If we subtract 406 from 780, we get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

In conclusion, the division gives 99650.80541871 with a balance of 3.74e-07.