40912796 divided by 221 
We want to figure out the number of times 40912796 can be divided by 221.

On to step 1:
4 divided by 221 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 221

Moving on to step 2:
221 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 221

Let's proceed to step 3:
409 divided by 221 is 1 with a remainder of 188.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 221 away from 409, we end up with 188.
Grab the next digit (1) from the dividend, add it to 188, then carry on: 1881 / 221

On to step 4:
221 can be fit into 1881 8 times, resulting in a remainder of 113.
The next digit of our result is 8. 
Result so far: 18.0
If we take 1768 away from 1881, we end up with 113.
Append the next digit (2) from the dividend to 113 and continue with: 1132 / 221

On to step 5:
If we divide 1132 by 221, we get 5 and a remainder of 27.
Write down 5 as next digit of the result. 
Result so far: 185.0
If we subtract 1105 from 1132, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 221

Advancing to step 6:
221 can be fit into 277 1 times, resulting in a remainder of 56.
Put 1 as the next digit of the answer. 
Result so far: 1851.0
If we subtract 221 from 277, we get 56.
Append the next digit (9) from the dividend to 56 and continue with: 569 / 221

Step 7:
221 can be fit into 569 2 times, resulting in a remainder of 127.
Use 2 as the next digit of our solution. 
Result so far: 18512.0
The remainder is 127 after subtracting 442 from 569.
Grab the next digit (6) from the dividend, add it to 127, then carry on: 1276 / 221

On to step 8:
1276 divided by 221 is 5 with a remainder of 171.
Write down 5 as next digit of the result. 
Result so far: 185125.0
Subtract 1105 from 1276 to get 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Going ahead to step 9:
221 goes into 1710 7 times with a remainder of 163.
Put 7 as the next digit of the answer. 
Result so far: 185125.7
Subtract 1547 from 1710 to get 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Step 10:
1630 divided by 221 is 7 with a remainder of 83.
The next digit of our result is 7. 
Result so far: 185125.77
Subtract 1547 from 1630 to get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

The final outcome is 185125.77, with a leftover of 0.083.