We divide 40986449 by 194
Our goal is to divide 40986449 by 194.

Going ahead to step 1:
4 divided by 194 is 0 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 194

Moving on to step 2:
The number 194 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 194

On to step 3:
The number 194 fits into 409 2 times, leaving a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 21 after subtracting 388 from 409.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 194

Moving on to step 4:
218 divided by 194 is 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we take 194 away from 218, we end up with 24.
Grab the next digit (6) from the dividend, add it to 24, then carry on: 246 / 194

Step 5:
The number 194 fits into 246 1 times, leaving a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 211.0
Subtracting 194 from 246 leaves us with 52.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 194

On to step 6:
194 goes into 524 2 times with a remainder of 136.
Put 2 as the next digit of the answer. 
Result so far: 2112.0
Subtract 388 from 524 to get 136.
Bring next digit (4) of the dividend behind the 136 and repeat the process: 1364 / 194

Let's proceed to step 7:
194 can be fit into 1364 7 times, resulting in a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 21127.0
Deduct 1358 from 1364 and we're left with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 194

Advancing to step 8:
194 goes into 69 0 times with a remainder of 69.
Use 0 as the next digit of our solution. 
Result so far: 211270.0
The remainder is 69 after subtracting 0 from 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 9:
If we divide 690 by 194, we get 3 and a remainder of 108.
The number 3 becomes the next digit in our result. 
Result so far: 211270.3
Deduct 582 from 690 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 10:
If we divide 1080 by 194, we get 5 and a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 211270.35
Subtract 970 from 1080 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 11:
1100 divided by 194 is 5 with a remainder of 130.
The next digit of our result is 5. 
Result so far: 211270.355
The remainder is 130 after subtracting 970 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

The final result is 211270.355 with a remainder of 0.013.