40274803 ÷ 654 
We want to figure out the number of times 40274803 can be divided by 654.

On to step 1:
654 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 654

On to step 2:
The number 654 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
Subtract 0 from 40 to get 40.
Include the next digit (2) from the dividend after 40, then repeat: 402 / 654

Advancing to step 3:
654 goes into 402 0 times with a remainder of 402.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 402 and we're left with 402.
Bring next digit (7) of the dividend behind the 402 and repeat the process: 4027 / 654

Advancing to step 4:
654 goes into 4027 6 times with a remainder of 103.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 3924 away from 4027, we end up with 103.
Append the next digit (4) from the dividend to 103 and continue with: 1034 / 654

Moving on to step 5:
If we divide 1034 by 654, we get 1 and a remainder of 380.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
Subtract 654 from 1034 to get 380.
Fetch the next digit (8) from the dividend, attach it to 380 and continue: 3808 / 654

Going ahead to step 6:
654 goes into 3808 5 times with a remainder of 538.
Record the quotient 5 as the next digit in the result. 
Result so far: 615.0
The remainder is 538 after subtracting 3270 from 3808.
Include the next digit (0) from the dividend after 538, then repeat: 5380 / 654

Advancing to step 7:
The number 654 fits into 5380 8 times, leaving a remainder of 148.
The next digit of our result is 8. 
Result so far: 6158.0
Subtracting 5232 from 5380 leaves us with 148.
Take the next digit (3) from the dividend and append it to 148, then repeat: 1483 / 654

Advancing to step 8:
When dividing 1483 by 654, we get 2 with a remainder of 175.
Use 2 as the next digit of our solution. 
Result so far: 61582.0
The remainder is 175 after subtracting 1308 from 1483.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Step 9:
654 goes into 1750 2 times with a remainder of 442.
Write down 2 as next digit of the result. 
Result so far: 61582.2
The remainder is 442 after subtracting 1308 from 1750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Step 10:
654 can be fit into 4420 6 times, resulting in a remainder of 496.
Use 6 as the next digit of our solution. 
Result so far: 61582.26
If we subtract 3924 from 4420, we get 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

On to step 11:
When dividing 4960 by 654, we get 7 with a remainder of 382.
Write down 7 as next digit of the result. 
Result so far: 61582.267
Deduct 4578 from 4960 and we're left with 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Going ahead to step 12:
3820 divided by 654 is 5 with a remainder of 550.
The number 5 becomes the next digit in our result. 
Result so far: 61582.2675
Subtracting 3270 from 3820 leaves us with 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Let's proceed to step 13:
When dividing 5500 by 654, we get 8 with a remainder of 268.
The next digit of our result is 8. 
Result so far: 61582.26758
The remainder is 268 after subtracting 5232 from 5500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

On to step 14:
The number 654 fits into 2680 4 times, leaving a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 61582.267584
Subtracting 2616 from 2680 leaves us with 64.
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 15:
When dividing 640 by 654, we get 0 with a remainder of 640.
The number 0 becomes the next digit in our result. 
Result so far: 61582.267584
Deduct 0 from 640 and we're left 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.

Moving on to step 16:
If we divide 6400 by 654, we get 9 and a remainder of 514.
Record the quotient 9 as the next digit in the result. 
Result so far: 61582.26758409
The remainder is 514 after subtracting 5886 from 6400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

The final result is 61582.26758409 with a remainder of 5.14e-07.