We're dividing 40458410 by 517 
Let's see how many times 517 fits into 40458410.

Step 1:
If we divide 4 by 517, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 517

On to step 2:
517 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.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 517

Advancing to step 3:
517 can be fit into 404 0 times, resulting in a remainder of 404.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 404 to get 404.
Grab the next digit (5) from the dividend, add it to 404, then carry on: 4045 / 517

Moving on to step 4:
517 can be fit into 4045 7 times, resulting in a remainder of 426.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3619 away from 4045, we end up with 426.
Include the next digit (8) from the dividend after 426, then repeat: 4268 / 517

On to step 5:
When dividing 4268 by 517, we get 8 with a remainder of 132.
Put 8 as the next digit of the answer. 
Result so far: 78.0
Deduct 4136 from 4268 and we're left with 132.
Include the next digit (4) from the dividend after 132, then repeat: 1324 / 517

Moving on to step 6:
The number 517 fits into 1324 2 times, leaving a remainder of 290.
The next digit of our result is 2. 
Result so far: 782.0
If we take 1034 away from 1324, we end up with 290.
Take the next digit (1) from the dividend and append it to 290, then repeat: 2901 / 517

On to step 7:
2901 divided by 517 is 5 with a remainder of 316.
Write down 5 as next digit of the result. 
Result so far: 7825.0
Subtracting 2585 from 2901 leaves us with 316.
Include the next digit (0) from the dividend after 316, then repeat: 3160 / 517

Advancing to step 8:
517 can be fit into 3160 6 times, resulting in a remainder of 58.
The number 6 becomes the next digit in our result. 
Result so far: 78256.0
If we take 3102 away from 3160, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 9:
If we divide 580 by 517, we get 1 and a remainder of 63.
Use 1 as the next digit of our solution. 
Result so far: 78256.1
The remainder is 63 after subtracting 517 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Going ahead to step 10:
When dividing 630 by 517, we get 1 with a remainder of 113.
Use 1 as the next digit of our solution. 
Result so far: 78256.11
Subtracting 517 from 630 leaves us with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

After the division, we end up with 78256.11 and a remainder of 0.113.