40814092 ÷ 183 
We want to figure out the number of times 40814092 can be divided by 183.

Going ahead to step 1:
4 divided by 183 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 183

Advancing to step 2:
If we divide 40 by 183, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (8) from the dividend to 40 and continue with: 408 / 183

Step 3:
408 divided by 183 is 2 with a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 366 from 408, we get 42.
Append the next digit (1) from the dividend to 42 and continue with: 421 / 183

Advancing to step 4:
183 goes into 421 2 times with a remainder of 55.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtract 366 from 421 to get 55.
Grab the next digit (4) from the dividend, add it to 55, then carry on: 554 / 183

Step 5:
If we divide 554 by 183, we get 3 and a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 223.0
Deduct 549 from 554 and we're left with 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 183

Let's proceed to step 6:
The number 183 fits into 50 0 times, leaving a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 2230.0
If we subtract 0 from 50, we get 50.
Fetch the next digit (9) from the dividend, attach it to 50 and continue: 509 / 183

Let's proceed to step 7:
If we divide 509 by 183, we get 2 and a remainder of 143.
The number 2 becomes the next digit in our result. 
Result so far: 22302.0
If we take 366 away from 509, we end up with 143.
Append the next digit (2) from the dividend to 143 and continue with: 1432 / 183

Let's proceed to step 8:
The number 183 fits into 1432 7 times, leaving a remainder of 151.
Write down 7 as next digit of the result. 
Result so far: 223027.0
Deduct 1281 from 1432 and we're left with 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

Going ahead to step 9:
183 goes into 1510 8 times with a remainder of 46.
The number 8 becomes the next digit in our result. 
Result so far: 223027.8
If we take 1464 away from 1510, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 10:
The number 183 fits into 460 2 times, leaving a remainder of 94.
Use 2 as the next digit of our solution. 
Result so far: 223027.82
If we subtract 366 from 460, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 11:
183 goes into 940 5 times with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 223027.825
Subtract 915 from 940 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 12:
The number 183 fits into 250 1 times, leaving a remainder of 67.
The number 1 becomes the next digit in our result. 
Result so far: 223027.8251
Subtracting 183 from 250 leaves us with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 13:
183 can be fit into 670 3 times, resulting in a remainder of 121.
The number 3 becomes the next digit in our result. 
Result so far: 223027.82513
If we take 549 away from 670, we end up with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Step 14:
If we divide 1210 by 183, we get 6 and a remainder of 112.
The number 6 becomes the next digit in our result. 
Result so far: 223027.825136
Subtracting 1098 from 1210 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Advancing to step 15:
183 goes into 1120 6 times with a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 223027.8251366
Deduct 1098 from 1120 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 223027.8251366 with a balance of 2.2e-07.