40995978 divided by 731 
We want to figure out the number of times 40995978 can be divided by 731.

Step 1:
731 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 731

Step 2:
The number 731 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 731

Let's proceed to step 3:
731 goes into 409 0 times with a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 409 and we're left with 409.
Include the next digit (9) from the dividend after 409, then repeat: 4099 / 731

Let's proceed to step 4:
When dividing 4099 by 731, we get 5 with a remainder of 444.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 3655 from 4099 leaves us with 444.
Include the next digit (5) from the dividend after 444, then repeat: 4445 / 731

Moving on to step 5:
The number 731 fits into 4445 6 times, leaving a remainder of 59.
Use 6 as the next digit of our solution. 
Result so far: 56.0
Deduct 4386 from 4445 and we're left with 59.
Bring next digit (9) of the dividend behind the 59 and repeat the process: 599 / 731

Going ahead to step 6:
When dividing 599 by 731, we get 0 with a remainder of 599.
The number 0 becomes the next digit in our result. 
Result so far: 560.0
Deduct 0 from 599 and we're left with 599.
Fetch the next digit (7) from the dividend, attach it to 599 and continue: 5997 / 731

Let's proceed to step 7:
731 can be fit into 5997 8 times, resulting in a remainder of 149.
The next digit of our result is 8. 
Result so far: 5608.0
Deduct 5848 from 5997 and we're left with 149.
Fetch the next digit (8) from the dividend, attach it to 149 and continue: 1498 / 731

Let's proceed to step 8:
1498 divided by 731 is 2 with a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 56082.0
Subtract 1462 from 1498 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 731 fits into 360 0 times, leaving a remainder of 360.
Put 0 as the next digit of the answer. 
Result so far: 56082.0
Deduct 0 from 360 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 10:
3600 divided by 731 is 4 with a remainder of 676.
Write down 4 as next digit of the result. 
Result so far: 56082.04
If we take 2924 away from 3600, 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.

Going ahead to step 11:
The number 731 fits into 6760 9 times, leaving a remainder of 181.
The next digit of our result is 9. 
Result so far: 56082.049
If we take 6579 away from 6760, we end up with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Step 12:
If we divide 1810 by 731, we get 2 and a remainder of 348.
The number 2 becomes the next digit in our result. 
Result so far: 56082.0492
Subtracting 1462 from 1810 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Advancing to step 13:
If we divide 3480 by 731, we get 4 and a remainder of 556.
Write down 4 as next digit of the result. 
Result so far: 56082.04924
If we subtract 2924 from 3480, we get 556.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5560, and continue the process.

Step 14:
731 can be fit into 5560 7 times, resulting in a remainder of 443.
Put 7 as the next digit of the answer. 
Result so far: 56082.049247
Subtracting 5117 from 5560 leaves us with 443.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4430, and continue the process.

Advancing to step 15:
When dividing 4430 by 731, we get 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 56082.0492476
The remainder is 44 after subtracting 4386 from 4430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 16:
731 can be fit into 440 0 times, resulting in a remainder of 440.
Write down 0 as next digit of the result. 
Result so far: 56082.0492476
Subtract 0 from 440 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

The final outcome is 56082.0492476, with a leftover of 4.4e-07.