Let's divide 40073278 by 815
We're looking to find how many times 815 goes into 40073278.

Going ahead to step 1:
If we divide 4 by 815, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 815

Moving on to step 2:
The number 815 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 815

Step 3:
815 can be fit into 400 0 times, resulting in a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 400, we get 400.
Append the next digit (7) from the dividend to 400 and continue with: 4007 / 815

Let's proceed to step 4:
When dividing 4007 by 815, we get 4 with a remainder of 747.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 3260 away from 4007, we end up with 747.
Bring next digit (3) of the dividend behind the 747 and repeat the process: 7473 / 815

Step 5:
7473 divided by 815 is 9 with a remainder of 138.
The next digit of our result is 9. 
Result so far: 49.0
Subtract 7335 from 7473 to get 138.
Bring next digit (2) of the dividend behind the 138 and repeat the process: 1382 / 815

Moving on to step 6:
1382 divided by 815 is 1 with a remainder of 567.
Put 1 as the next digit of the answer. 
Result so far: 491.0
Subtract 815 from 1382 to get 567.
Append the next digit (7) from the dividend to 567 and continue with: 5677 / 815

Let's proceed to step 7:
815 can be fit into 5677 6 times, resulting in a remainder of 787.
Put 6 as the next digit of the answer. 
Result so far: 4916.0
If we take 4890 away from 5677, we end up with 787.
Fetch the next digit (8) from the dividend, attach it to 787 and continue: 7878 / 815

On to step 8:
7878 divided by 815 is 9 with a remainder of 543.
Record the quotient 9 as the next digit in the result. 
Result so far: 49169.0
The remainder is 543 after subtracting 7335 from 7878.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Going ahead to step 9:
The number 815 fits into 5430 6 times, leaving a remainder of 540.
The number 6 becomes the next digit in our result. 
Result so far: 49169.6
If we take 4890 away from 5430, we end up with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Moving on to step 10:
815 goes into 5400 6 times with a remainder of 510.
Put 6 as the next digit of the answer. 
Result so far: 49169.66
If we subtract 4890 from 5400, we get 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

After the division, we end up with 49169.66 and a remainder of 0.51.