We divide 40171372 by 821
Our goal is to divide 40171372 by 821.

Going ahead to step 1:
If we divide 4 by 821, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 821

On to step 2:
40 divided by 821 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (1) from the dividend, attach it to 40 and continue: 401 / 821

Advancing to step 3:
401 divided by 821 is 0 with a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 401 after subtracting 0 from 401.
Bring next digit (7) of the dividend behind the 401 and repeat the process: 4017 / 821

Let's proceed to step 4:
4017 divided by 821 is 4 with a remainder of 733.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 3284 from 4017, we get 733.
Take the next digit (1) from the dividend and append it to 733, then repeat: 7331 / 821

Advancing to step 5:
821 can be fit into 7331 8 times, resulting in a remainder of 763.
Use 8 as the next digit of our solution. 
Result so far: 48.0
Subtracting 6568 from 7331 leaves us with 763.
Take the next digit (3) from the dividend and append it to 763, then repeat: 7633 / 821

Moving on to step 6:
821 can be fit into 7633 9 times, resulting in a remainder of 244.
Write down 9 as next digit of the result. 
Result so far: 489.0
The remainder is 244 after subtracting 7389 from 7633.
Take the next digit (7) from the dividend and append it to 244, then repeat: 2447 / 821

Step 7:
When dividing 2447 by 821, we get 2 with a remainder of 805.
Write down 2 as next digit of the result. 
Result so far: 4892.0
Subtract 1642 from 2447 to get 805.
Take the next digit (2) from the dividend and append it to 805, then repeat: 8052 / 821

Step 8:
The number 821 fits into 8052 9 times, leaving a remainder of 663.
The number 9 becomes the next digit in our result. 
Result so far: 48929.0
Subtracting 7389 from 8052 leaves us with 663.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6630, and continue the process.

Advancing to step 9:
When dividing 6630 by 821, we get 8 with a remainder of 62.
Put 8 as the next digit of the answer. 
Result so far: 48929.8
If we subtract 6568 from 6630, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 10:
The number 821 fits into 620 0 times, leaving a remainder of 620.
Write down 0 as next digit of the result. 
Result so far: 48929.8
Subtracting 0 from 620 leaves us with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 11:
6200 divided by 821 is 7 with a remainder of 453.
The next digit of our result is 7. 
Result so far: 48929.807
If we subtract 5747 from 6200, we get 453.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Let's proceed to step 12:
4530 divided by 821 is 5 with a remainder of 425.
Put 5 as the next digit of the answer. 
Result so far: 48929.8075
If we subtract 4105 from 4530, we get 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Moving on to step 13:
821 can be fit into 4250 5 times, resulting in a remainder of 145.
Record the quotient 5 as the next digit in the result. 
Result so far: 48929.80755
Deduct 4105 from 4250 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.

Our division results in 48929.80755 with a remaining 0.000145.