We look at the division of 40685259 by 400 
We want to figure out the number of times 40685259 can be divided by 400.

Step 1:
400 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 400

On to step 2:
If we divide 40 by 400, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 400

Let's proceed to step 3:
406 divided by 400 is 1 with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 400 from 406, we get 6.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 400

Step 4:
When dividing 68 by 400, we get 0 with a remainder of 68.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Deduct 0 from 68 and we're left with 68.
Include the next digit (5) from the dividend after 68, then repeat: 685 / 400

Let's proceed to step 5:
The number 400 fits into 685 1 times, leaving a remainder of 285.
Write down 1 as next digit of the result. 
Result so far: 101.0
If we take 400 away from 685, we end up with 285.
Append the next digit (2) from the dividend to 285 and continue with: 2852 / 400

On to step 6:
If we divide 2852 by 400, we get 7 and a remainder of 52.
Use 7 as the next digit of our solution. 
Result so far: 1017.0
Subtract 2800 from 2852 to get 52.
Grab the next digit (5) from the dividend, add it to 52, then carry on: 525 / 400

On to step 7:
The number 400 fits into 525 1 times, leaving a remainder of 125.
Put 1 as the next digit of the answer. 
Result so far: 10171.0
Subtracting 400 from 525 leaves us with 125.
Fetch the next digit (9) from the dividend, attach it to 125 and continue: 1259 / 400

On to step 8:
400 can be fit into 1259 3 times, resulting in a remainder of 59.
Write down 3 as next digit of the result. 
Result so far: 101713.0
If we subtract 1200 from 1259, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 9:
If we divide 590 by 400, we get 1 and a remainder of 190.
The number 1 becomes the next digit in our result. 
Result so far: 101713.1
Subtracting 400 from 590 leaves us with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 10:
When dividing 1900 by 400, we get 4 with a remainder of 300.
Use 4 as the next digit of our solution. 
Result so far: 101713.14
If we subtract 1600 from 1900, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
Use 7 as the next digit of our solution. 
Result so far: 101713.147
Subtracting 2800 from 3000 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
400 can be fit into 2000 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 101713.1475
Deduct 2000 from 2000 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
0 divided by 400 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 101713.1475
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 14:
When dividing 0 by 400, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 101713.1475
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 101713.1475 with a remaining 0.0.