40321731 ÷ 659 
We're looking to find how many times 659 goes into 40321731.

Going ahead to step 1:
If we divide 4 by 659, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 659

Let's proceed to step 2:
When dividing 40 by 659, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 659

Let's proceed to step 3:
The number 659 fits into 403 0 times, leaving a remainder of 403.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 403 and we're left with 403.
Bring next digit (2) of the dividend behind the 403 and repeat the process: 4032 / 659

Step 4:
When dividing 4032 by 659, we get 6 with a remainder of 78.
The next digit of our result is 6. 
Result so far: 6.0
If we take 3954 away from 4032, we end up with 78.
Fetch the next digit (1) from the dividend, attach it to 78 and continue: 781 / 659

Advancing to step 5:
659 can be fit into 781 1 times, resulting in a remainder of 122.
Put 1 as the next digit of the answer. 
Result so far: 61.0
If we subtract 659 from 781, we get 122.
Append the next digit (7) from the dividend to 122 and continue with: 1227 / 659

Step 6:
1227 divided by 659 is 1 with a remainder of 568.
Use 1 as the next digit of our solution. 
Result so far: 611.0
Subtracting 659 from 1227 leaves us with 568.
Append the next digit (3) from the dividend to 568 and continue with: 5683 / 659

On to step 7:
5683 divided by 659 is 8 with a remainder of 411.
Write down 8 as next digit of the result. 
Result so far: 6118.0
Deduct 5272 from 5683 and we're left with 411.
Take the next digit (1) from the dividend and append it to 411, then repeat: 4111 / 659

Advancing to step 8:
4111 divided by 659 is 6 with a remainder of 157.
Write down 6 as next digit of the result. 
Result so far: 61186.0
Subtracting 3954 from 4111 leaves us with 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Going ahead to step 9:
659 can be fit into 1570 2 times, resulting in a remainder of 252.
The next digit of our result is 2. 
Result so far: 61186.2
Subtract 1318 from 1570 to get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Advancing to step 10:
When dividing 2520 by 659, we get 3 with a remainder of 543.
Put 3 as the next digit of the answer. 
Result so far: 61186.23
Subtracting 1977 from 2520 leaves us with 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Going ahead to step 11:
659 goes into 5430 8 times with a remainder of 158.
The number 8 becomes the next digit in our result. 
Result so far: 61186.238
If we take 5272 away from 5430, we end up with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Moving on to step 12:
659 can be fit into 1580 2 times, resulting in a remainder of 262.
The number 2 becomes the next digit in our result. 
Result so far: 61186.2382
If we take 1318 away from 1580, we end up with 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Advancing to step 13:
The number 659 fits into 2620 3 times, leaving a remainder of 643.
Record the quotient 3 as the next digit in the result. 
Result so far: 61186.23823
Subtract 1977 from 2620 to get 643.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6430, and continue the process.

Let's proceed to step 14:
The number 659 fits into 6430 9 times, leaving a remainder of 499.
Use 9 as the next digit of our solution. 
Result so far: 61186.238239
The remainder is 499 after subtracting 5931 from 6430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4990, and continue the process.

On to step 15:
659 can be fit into 4990 7 times, resulting in a remainder of 377.
The number 7 becomes the next digit in our result. 
Result so far: 61186.2382397
If we subtract 4613 from 4990, we get 377.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3770, and continue the process.

Advancing to step 16:
If we divide 3770 by 659, we get 5 and a remainder of 475.
Write down 5 as next digit of the result. 
Result so far: 61186.23823975
If we take 3295 away from 3770, we end up with 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

The final result is 61186.23823975 with a remainder of 4.75e-07.