We look at the division of 40942418 by 661 
We're looking to find how many times 661 goes into 40942418.

Step 1:
661 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
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 661

On to step 2:
661 goes into 40 0 times with 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.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 661

Going ahead to step 3:
When dividing 409 by 661, we get 0 with a remainder of 409.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Take the next digit (4) from the dividend and append it to 409, then repeat: 4094 / 661

Let's proceed to step 4:
661 can be fit into 4094 6 times, resulting in a remainder of 128.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 128 after subtracting 3966 from 4094.
Grab the next digit (2) from the dividend, add it to 128, then carry on: 1282 / 661

Moving on to step 5:
When dividing 1282 by 661, we get 1 with a remainder of 621.
The next digit of our result is 1. 
Result so far: 61.0
Deduct 661 from 1282 and we're left with 621.
Grab the next digit (4) from the dividend, add it to 621, then carry on: 6214 / 661

Going ahead to step 6:
The number 661 fits into 6214 9 times, leaving a remainder of 265.
Write down 9 as next digit of the result. 
Result so far: 619.0
Subtracting 5949 from 6214 leaves us with 265.
Fetch the next digit (1) from the dividend, attach it to 265 and continue: 2651 / 661

On to step 7:
661 goes into 2651 4 times with a remainder of 7.
The next digit of our result is 4. 
Result so far: 6194.0
Deduct 2644 from 2651 and we're left with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 661

Advancing to step 8:
The number 661 fits into 78 0 times, leaving a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 61940.0
If we subtract 0 from 78, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 9:
The number 661 fits into 780 1 times, leaving a remainder of 119.
Use 1 as the next digit of our solution. 
Result so far: 61940.1
Subtracting 661 from 780 leaves us with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Let's proceed to step 10:
661 can be fit into 1190 1 times, resulting in a remainder of 529.
The number 1 becomes the next digit in our result. 
Result so far: 61940.11
Deduct 661 from 1190 and we're left with 529.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5290, and continue the process.

In conclusion, the division gives 61940.11 with a balance of 0.529.