We look at the division of 40149506 by 86 
We want to divide 40149506 by 86.

Advancing to step 1:
When dividing 4 by 86, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 86

Let's proceed to step 2:
86 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 86

Moving on to step 3:
401 divided by 86 is 4 with a remainder of 57.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 344 from 401 and we're left with 57.
Fetch the next digit (4) from the dividend, attach it to 57 and continue: 574 / 86

Step 4:
When dividing 574 by 86, we get 6 with a remainder of 58.
The next digit of our result is 6. 
Result so far: 46.0
If we subtract 516 from 574, we get 58.
Append the next digit (9) from the dividend to 58 and continue with: 589 / 86

On to step 5:
When dividing 589 by 86, we get 6 with a remainder of 73.
The next digit of our result is 6. 
Result so far: 466.0
Deduct 516 from 589 and we're left with 73.
Include the next digit (5) from the dividend after 73, then repeat: 735 / 86

Let's proceed to step 6:
735 divided by 86 is 8 with a remainder of 47.
Use 8 as the next digit of our solution. 
Result so far: 4668.0
Deduct 688 from 735 and we're left with 47.
Include the next digit (0) from the dividend after 47, then repeat: 470 / 86

Step 7:
If we divide 470 by 86, we get 5 and a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 46685.0
Subtract 430 from 470 to get 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 86

Step 8:
86 goes into 406 4 times with a remainder of 62.
Record the quotient 4 as the next digit in the result. 
Result so far: 466854.0
If we take 344 away from 406, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 9:
If we divide 620 by 86, we get 7 and a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 466854.7
The remainder is 18 after subtracting 602 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 10:
180 divided by 86 is 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 466854.72
Subtracting 172 from 180 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
If we divide 80 by 86, we get 0 and a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 466854.72
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 12:
86 goes into 800 9 times with a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 466854.7209
If we take 774 away from 800, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
When dividing 260 by 86, we get 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 466854.72093
If we take 258 away from 260, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
When dividing 20 by 86, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 466854.72093
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 15:
200 divided by 86 is 2 with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 466854.7209302
Deduct 172 from 200 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 16:
If we divide 280 by 86, we get 3 and a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 466854.72093023
Deduct 258 from 280 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 466854.72093023 with a balance of 2.2e-08.