40278909 ÷ 207 
We're looking to find how many times 207 goes into 40278909.

Let's proceed to step 1:
207 can be fit into 4 0 times, resulting in 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.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 207

Step 2:
When dividing 40 by 207, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (2) from the dividend, add it to 40, then carry on: 402 / 207

Moving on to step 3:
If we divide 402 by 207, we get 1 and a remainder of 195.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 207 from 402, we get 195.
Include the next digit (7) from the dividend after 195, then repeat: 1957 / 207

Step 4:
207 goes into 1957 9 times with a remainder of 94.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtracting 1863 from 1957 leaves us with 94.
Include the next digit (8) from the dividend after 94, then repeat: 948 / 207

Advancing to step 5:
When dividing 948 by 207, we get 4 with a remainder of 120.
Put 4 as the next digit of the answer. 
Result so far: 194.0
Deduct 828 from 948 and we're left with 120.
Take the next digit (9) from the dividend and append it to 120, then repeat: 1209 / 207

Let's proceed to step 6:
The number 207 fits into 1209 5 times, leaving a remainder of 174.
Record the quotient 5 as the next digit in the result. 
Result so far: 1945.0
If we take 1035 away from 1209, we end up with 174.
Fetch the next digit (0) from the dividend, attach it to 174 and continue: 1740 / 207

Moving on to step 7:
1740 divided by 207 is 8 with a remainder of 84.
Record the quotient 8 as the next digit in the result. 
Result so far: 19458.0
If we subtract 1656 from 1740, we get 84.
Fetch the next digit (9) from the dividend, attach it to 84 and continue: 849 / 207

Step 8:
The number 207 fits into 849 4 times, leaving a remainder of 21.
The number 4 becomes the next digit in our result. 
Result so far: 194584.0
If we subtract 828 from 849, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 9:
If we divide 210 by 207, we get 1 and a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 194584.1
If we take 207 away from 210, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 10:
If we divide 30 by 207, we get 0 and a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 194584.1
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 11:
The number 207 fits into 300 1 times, leaving a remainder of 93.
Record the quotient 1 as the next digit in the result. 
Result so far: 194584.101
Subtract 207 from 300 to get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Moving on to step 12:
When dividing 930 by 207, we get 4 with a remainder of 102.
The next digit of our result is 4. 
Result so far: 194584.1014
The remainder is 102 after subtracting 828 from 930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 13:
1020 divided by 207 is 4 with a remainder of 192.
The number 4 becomes the next digit in our result. 
Result so far: 194584.10144
Deduct 828 from 1020 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

In conclusion, the division gives 194584.10144 with a balance of 0.000192.