We're dividing 40176722 by 678 
We're looking to find how many times 678 goes into 40176722.

Advancing to step 1:
4 divided by 678 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 678

Moving on to step 2:
The number 678 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
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 / 678

On to step 3:
401 divided by 678 is 0 with a remainder of 401.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 401 leaves us with 401.
Fetch the next digit (7) from the dividend, attach it to 401 and continue: 4017 / 678

On to step 4:
4017 divided by 678 is 5 with a remainder of 627.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 3390 away from 4017, we end up with 627.
Grab the next digit (6) from the dividend, add it to 627, then carry on: 6276 / 678

Moving on to step 5:
678 goes into 6276 9 times with a remainder of 174.
Write down 9 as next digit of the result. 
Result so far: 59.0
Deduct 6102 from 6276 and we're left with 174.
Fetch the next digit (7) from the dividend, attach it to 174 and continue: 1747 / 678

On to step 6:
If we divide 1747 by 678, we get 2 and a remainder of 391.
Put 2 as the next digit of the answer. 
Result so far: 592.0
The remainder is 391 after subtracting 1356 from 1747.
Grab the next digit (2) from the dividend, add it to 391, then carry on: 3912 / 678

Going ahead to step 7:
When dividing 3912 by 678, we get 5 with a remainder of 522.
The number 5 becomes the next digit in our result. 
Result so far: 5925.0
The remainder is 522 after subtracting 3390 from 3912.
Bring next digit (2) of the dividend behind the 522 and repeat the process: 5222 / 678

Advancing to step 8:
The number 678 fits into 5222 7 times, leaving a remainder of 476.
The next digit of our result is 7. 
Result so far: 59257.0
If we subtract 4746 from 5222, we get 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Step 9:
678 can be fit into 4760 7 times, resulting in a remainder of 14.
The next digit of our result is 7. 
Result so far: 59257.7
Deduct 4746 from 4760 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
140 divided by 678 is 0 with a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 59257.7
If we subtract 0 from 140, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 11:
If we divide 1400 by 678, we get 2 and a remainder of 44.
Record the quotient 2 as the next digit in the result. 
Result so far: 59257.702
If we subtract 1356 from 1400, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 12:
678 can be fit into 440 0 times, resulting in a remainder of 440.
Record the quotient 0 as the next digit in the result. 
Result so far: 59257.702
Subtracting 0 from 440 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 13:
If we divide 4400 by 678, we get 6 and a remainder of 332.
Record the quotient 6 as the next digit in the result. 
Result so far: 59257.70206
Deduct 4068 from 4400 and we're left with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Advancing to step 14:
3320 divided by 678 is 4 with a remainder of 608.
Record the quotient 4 as the next digit in the result. 
Result so far: 59257.702064
Deduct 2712 from 3320 and we're left with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

Going ahead to step 15:
678 can be fit into 6080 8 times, resulting in a remainder of 656.
The next digit of our result is 8. 
Result so far: 59257.7020648
Subtract 5424 from 6080 to get 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Advancing to step 16:
6560 divided by 678 is 9 with a remainder of 458.
The number 9 becomes the next digit in our result. 
Result so far: 59257.70206489
If we take 6102 away from 6560, we end up with 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

The final outcome is 59257.70206489, with a leftover of 4.58e-07.