We look at the division of 40954694 by 184 
Let's see how many times 184 fits into 40954694.

Going ahead to step 1:
When dividing 4 by 184, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
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 / 184

Going ahead to step 2:
If we divide 40 by 184, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 184

Going ahead to step 3:
409 divided by 184 is 2 with a remainder of 41.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 368 from 409, we get 41.
Fetch the next digit (5) from the dividend, attach it to 41 and continue: 415 / 184

Advancing to step 4:
If we divide 415 by 184, we get 2 and a remainder of 47.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 368 from 415 and we're left with 47.
Fetch the next digit (4) from the dividend, attach it to 47 and continue: 474 / 184

Step 5:
If we divide 474 by 184, we get 2 and a remainder of 106.
Write down 2 as next digit of the result. 
Result so far: 222.0
Subtract 368 from 474 to get 106.
Take the next digit (6) from the dividend and append it to 106, then repeat: 1066 / 184

Advancing to step 6:
184 can be fit into 1066 5 times, resulting in a remainder of 146.
Write down 5 as next digit of the result. 
Result so far: 2225.0
If we subtract 920 from 1066, we get 146.
Include the next digit (9) from the dividend after 146, then repeat: 1469 / 184

Step 7:
The number 184 fits into 1469 7 times, leaving a remainder of 181.
The next digit of our result is 7. 
Result so far: 22257.0
Deduct 1288 from 1469 and we're left with 181.
Grab the next digit (4) from the dividend, add it to 181, then carry on: 1814 / 184

Let's proceed to step 8:
If we divide 1814 by 184, we get 9 and a remainder of 158.
The number 9 becomes the next digit in our result. 
Result so far: 222579.0
The remainder is 158 after subtracting 1656 from 1814.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Advancing to step 9:
1580 divided by 184 is 8 with a remainder of 108.
Use 8 as the next digit of our solution. 
Result so far: 222579.8
Subtract 1472 from 1580 to get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 10:
When dividing 1080 by 184, we get 5 with a remainder of 160.
Use 5 as the next digit of our solution. 
Result so far: 222579.85
The remainder is 160 after subtracting 920 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 11:
184 goes into 1600 8 times with a remainder of 128.
The number 8 becomes the next digit in our result. 
Result so far: 222579.858
Subtract 1472 from 1600 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Step 12:
184 goes into 1280 6 times with a remainder of 176.
Put 6 as the next digit of the answer. 
Result so far: 222579.8586
If we subtract 1104 from 1280, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 13:
1760 divided by 184 is 9 with a remainder of 104.
The number 9 becomes the next digit in our result. 
Result so far: 222579.85869
If we take 1656 away from 1760, we end up with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 14:
184 goes into 1040 5 times with a remainder of 120.
Write down 5 as next digit of the result. 
Result so far: 222579.858695
Subtract 920 from 1040 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 15:
1200 divided by 184 is 6 with a remainder of 96.
Use 6 as the next digit of our solution. 
Result so far: 222579.8586956
If we subtract 1104 from 1200, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

On to step 16:
When dividing 960 by 184, we get 5 with a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 222579.85869565
The remainder is 40 after subtracting 920 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 222579.85869565 with a balance of 4e-08.