We look at the division of 40662940 by 195 
We want to divide 40662940 by 195.

Step 1:
4 divided by 195 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 195

Step 2:
195 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 195

Going ahead to step 3:
406 divided by 195 is 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 390 from 406 and we're left with 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 195

Let's proceed to step 4:
When dividing 166 by 195, we get 0 with a remainder of 166.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we take 0 away from 166, we end up with 166.
Grab the next digit (2) from the dividend, add it to 166, then carry on: 1662 / 195

Let's proceed to step 5:
If we divide 1662 by 195, we get 8 and a remainder of 102.
The number 8 becomes the next digit in our result. 
Result so far: 208.0
If we take 1560 away from 1662, we end up with 102.
Append the next digit (9) from the dividend to 102 and continue with: 1029 / 195

Advancing to step 6:
195 can be fit into 1029 5 times, resulting in a remainder of 54.
The number 5 becomes the next digit in our result. 
Result so far: 2085.0
The remainder is 54 after subtracting 975 from 1029.
Fetch the next digit (4) from the dividend, attach it to 54 and continue: 544 / 195

Advancing to step 7:
If we divide 544 by 195, we get 2 and a remainder of 154.
The next digit of our result is 2. 
Result so far: 20852.0
The remainder is 154 after subtracting 390 from 544.
Append the next digit (0) from the dividend to 154 and continue with: 1540 / 195

Advancing to step 8:
The number 195 fits into 1540 7 times, leaving a remainder of 175.
The next digit of our result is 7. 
Result so far: 208527.0
Deduct 1365 from 1540 and we're left with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 9:
195 goes into 1750 8 times with a remainder of 190.
Record the quotient 8 as the next digit in the result. 
Result so far: 208527.8
Deduct 1560 from 1750 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 10:
When dividing 1900 by 195, we get 9 with a remainder of 145.
Write down 9 as next digit of the result. 
Result so far: 208527.89
Subtracting 1755 from 1900 leaves us with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Step 11:
If we divide 1450 by 195, we get 7 and a remainder of 85.
Record the quotient 7 as the next digit in the result. 
Result so far: 208527.897
If we take 1365 away from 1450, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 12:
850 divided by 195 is 4 with a remainder of 70.
Use 4 as the next digit of our solution. 
Result so far: 208527.8974
Deduct 780 from 850 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 13:
When dividing 700 by 195, we get 3 with a remainder of 115.
Put 3 as the next digit of the answer. 
Result so far: 208527.89743
Subtract 585 from 700 to get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Advancing to step 14:
1150 divided by 195 is 5 with a remainder of 175.
Write down 5 as next digit of the result. 
Result so far: 208527.897435
If we take 975 away from 1150, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 15:
When dividing 1750 by 195, we get 8 with a remainder of 190.
Write down 8 as next digit of the result. 
Result so far: 208527.8974358
Deduct 1560 from 1750 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 16:
195 can be fit into 1900 9 times, resulting in a remainder of 145.
Put 9 as the next digit of the answer. 
Result so far: 208527.89743589
Deduct 1755 from 1900 and we're left with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

In conclusion, the division gives 208527.89743589 with a balance of 1.45e-07.