We divide 40960714 by 978
We're looking to find how many times 978 goes into 40960714.

Step 1:
978 goes into 4 0 times 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 978

Step 2:
978 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 978

Moving on to step 3:
978 can be fit into 409 0 times, resulting in a remainder of 409.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 409 and we're left with 409.
Grab the next digit (6) from the dividend, add it to 409, then carry on: 4096 / 978

Advancing to step 4:
If we divide 4096 by 978, we get 4 and a remainder of 184.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 3912 from 4096 leaves us with 184.
Take the next digit (0) from the dividend and append it to 184, then repeat: 1840 / 978

Step 5:
When dividing 1840 by 978, we get 1 with a remainder of 862.
Put 1 as the next digit of the answer. 
Result so far: 41.0
If we take 978 away from 1840, we end up with 862.
Append the next digit (7) from the dividend to 862 and continue with: 8627 / 978

Moving on to step 6:
The number 978 fits into 8627 8 times, leaving a remainder of 803.
Use 8 as the next digit of our solution. 
Result so far: 418.0
If we take 7824 away from 8627, we end up with 803.
Append the next digit (1) from the dividend to 803 and continue with: 8031 / 978

Advancing to step 7:
When dividing 8031 by 978, we get 8 with a remainder of 207.
Put 8 as the next digit of the answer. 
Result so far: 4188.0
The remainder is 207 after subtracting 7824 from 8031.
Bring next digit (4) of the dividend behind the 207 and repeat the process: 2074 / 978

Moving on to step 8:
When dividing 2074 by 978, we get 2 with a remainder of 118.
Use 2 as the next digit of our solution. 
Result so far: 41882.0
The remainder is 118 after subtracting 1956 from 2074.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 9:
978 goes into 1180 1 times with a remainder of 202.
Record the quotient 1 as the next digit in the result. 
Result so far: 41882.1
The remainder is 202 after subtracting 978 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

On to step 10:
If we divide 2020 by 978, we get 2 and a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 41882.12
The remainder is 64 after subtracting 1956 from 2020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 11:
978 goes into 640 0 times with a remainder of 640.
The number 0 becomes the next digit in our result. 
Result so far: 41882.12
Subtracting 0 from 640 leaves us with 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

On to step 12:
978 goes into 6400 6 times with a remainder of 532.
The number 6 becomes the next digit in our result. 
Result so far: 41882.1206
Subtracting 5868 from 6400 leaves us with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

On to step 13:
If we divide 5320 by 978, we get 5 and a remainder of 430.
The number 5 becomes the next digit in our result. 
Result so far: 41882.12065
Subtract 4890 from 5320 to get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Step 14:
978 can be fit into 4300 4 times, resulting in a remainder of 388.
Put 4 as the next digit of the answer. 
Result so far: 41882.120654
Subtracting 3912 from 4300 leaves us with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Advancing to step 15:
If we divide 3880 by 978, we get 3 and a remainder of 946.
The number 3 becomes the next digit in our result. 
Result so far: 41882.1206543
Deduct 2934 from 3880 and we're left with 946.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9460, and continue the process.

Moving on to step 16:
978 can be fit into 9460 9 times, resulting in a remainder of 658.
The next digit of our result is 9. 
Result so far: 41882.12065439
If we subtract 8802 from 9460, we get 658.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6580, and continue the process.

In conclusion, the division gives 41882.12065439 with a balance of 6.58e-07.