40407299 ÷ 828 
We're looking to find how many times 828 goes into 40407299.

Step 1:
828 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 828

Let's proceed to step 2:
828 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 828

Moving on to step 3:
828 can be fit into 404 0 times, resulting in a remainder of 404.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 404 leaves us with 404.
Fetch the next digit (0) from the dividend, attach it to 404 and continue: 4040 / 828

Let's proceed to step 4:
When dividing 4040 by 828, we get 4 with a remainder of 728.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 3312 from 4040 leaves us with 728.
Fetch the next digit (7) from the dividend, attach it to 728 and continue: 7287 / 828

Moving on to step 5:
If we divide 7287 by 828, we get 8 and a remainder of 663.
Put 8 as the next digit of the answer. 
Result so far: 48.0
The remainder is 663 after subtracting 6624 from 7287.
Append the next digit (2) from the dividend to 663 and continue with: 6632 / 828

On to step 6:
The number 828 fits into 6632 8 times, leaving a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 488.0
If we take 6624 away from 6632, we end up with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 828

Let's proceed to step 7:
828 goes into 89 0 times with a remainder of 89.
Put 0 as the next digit of the answer. 
Result so far: 4880.0
Deduct 0 from 89 and we're left with 89.
Include the next digit (9) from the dividend after 89, then repeat: 899 / 828

Advancing to step 8:
828 can be fit into 899 1 times, resulting in a remainder of 71.
Record the quotient 1 as the next digit in the result. 
Result so far: 48801.0
Subtracting 828 from 899 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 9:
When dividing 710 by 828, we get 0 with a remainder of 710.
The next digit of our result is 0. 
Result so far: 48801.0
If we subtract 0 from 710, we get 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Advancing to step 10:
If we divide 7100 by 828, we get 8 and a remainder of 476.
Put 8 as the next digit of the answer. 
Result so far: 48801.08
The remainder is 476 after subtracting 6624 from 7100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Going ahead to step 11:
If we divide 4760 by 828, we get 5 and a remainder of 620.
Record the quotient 5 as the next digit in the result. 
Result so far: 48801.085
The remainder is 620 after subtracting 4140 from 4760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Advancing to step 12:
The number 828 fits into 6200 7 times, leaving a remainder of 404.
Use 7 as the next digit of our solution. 
Result so far: 48801.0857
Subtract 5796 from 6200 to get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Moving on to step 13:
When dividing 4040 by 828, we get 4 with a remainder of 728.
The number 4 becomes the next digit in our result. 
Result so far: 48801.08574
If we take 3312 away from 4040, we end up with 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

On to step 14:
If we divide 7280 by 828, we get 8 and a remainder of 656.
The next digit of our result is 8. 
Result so far: 48801.085748
If we take 6624 away from 7280, we end up with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

On to step 15:
828 can be fit into 6560 7 times, resulting in a remainder of 764.
Use 7 as the next digit of our solution. 
Result so far: 48801.0857487
The remainder is 764 after subtracting 5796 from 6560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

Moving on to step 16:
828 can be fit into 7640 9 times, resulting in a remainder of 188.
The number 9 becomes the next digit in our result. 
Result so far: 48801.08574879
If we take 7452 away from 7640, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

The final outcome is 48801.08574879, with a leftover of 1.88e-07.