Let's divide 40386554 by 978
We want to divide 40386554 by 978.

Let's proceed to step 1:
The number 978 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 978

Going ahead to step 2:
978 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (3) from the dividend after 40, then repeat: 403 / 978

Moving on to step 3:
978 goes into 403 0 times with a remainder of 403.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 403 after subtracting 0 from 403.
Grab the next digit (8) from the dividend, add it to 403, then carry on: 4038 / 978

Moving on to step 4:
978 can be fit into 4038 4 times, resulting in a remainder of 126.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3912 from 4038 to get 126.
Include the next digit (6) from the dividend after 126, then repeat: 1266 / 978

Step 5:
If we divide 1266 by 978, we get 1 and a remainder of 288.
Use 1 as the next digit of our solution. 
Result so far: 41.0
The remainder is 288 after subtracting 978 from 1266.
Grab the next digit (5) from the dividend, add it to 288, then carry on: 2885 / 978

Going ahead to step 6:
The number 978 fits into 2885 2 times, leaving a remainder of 929.
Put 2 as the next digit of the answer. 
Result so far: 412.0
Subtracting 1956 from 2885 leaves us with 929.
Grab the next digit (5) from the dividend, add it to 929, then carry on: 9295 / 978

Moving on to step 7:
978 goes into 9295 9 times with a remainder of 493.
Write down 9 as next digit of the result. 
Result so far: 4129.0
Subtracting 8802 from 9295 leaves us with 493.
Append the next digit (4) from the dividend to 493 and continue with: 4934 / 978

On to step 8:
978 can be fit into 4934 5 times, resulting in a remainder of 44.
Write down 5 as next digit of the result. 
Result so far: 41295.0
Subtract 4890 from 4934 to 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.

Let's proceed to step 9:
978 can be fit into 440 0 times, resulting in a remainder of 440.
The next digit of our result is 0. 
Result so far: 41295.0
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.

On to step 10:
978 goes into 4400 4 times with a remainder of 488.
Use 4 as the next digit of our solution. 
Result so far: 41295.04
The remainder is 488 after subtracting 3912 from 4400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

Moving on to step 11:
4880 divided by 978 is 4 with a remainder of 968.
The number 4 becomes the next digit in our result. 
Result so far: 41295.044
Subtract 3912 from 4880 to get 968.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9680, and continue the process.

In conclusion, the division gives 41295.044 with a balance of 0.0968.