40467359 divided by 260 
Our goal is to divide 40467359 by 260.

Advancing to step 1:
260 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
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 / 260

On to step 2:
The number 260 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 260

On to step 3:
The number 260 fits into 404 1 times, leaving a remainder of 144.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 260 away from 404, we end up with 144.
Include the next digit (6) from the dividend after 144, then repeat: 1446 / 260

Going ahead to step 4:
The number 260 fits into 1446 5 times, leaving a remainder of 146.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtract 1300 from 1446 to get 146.
Bring next digit (7) of the dividend behind the 146 and repeat the process: 1467 / 260

Let's proceed to step 5:
If we divide 1467 by 260, we get 5 and a remainder of 167.
The number 5 becomes the next digit in our result. 
Result so far: 155.0
If we take 1300 away from 1467, we end up with 167.
Append the next digit (3) from the dividend to 167 and continue with: 1673 / 260

Moving on to step 6:
1673 divided by 260 is 6 with a remainder of 113.
The number 6 becomes the next digit in our result. 
Result so far: 1556.0
Subtract 1560 from 1673 to get 113.
Append the next digit (5) from the dividend to 113 and continue with: 1135 / 260

On to step 7:
260 goes into 1135 4 times with a remainder of 95.
The next digit of our result is 4. 
Result so far: 15564.0
The remainder is 95 after subtracting 1040 from 1135.
Bring next digit (9) of the dividend behind the 95 and repeat the process: 959 / 260

Step 8:
When dividing 959 by 260, we get 3 with a remainder of 179.
The number 3 becomes the next digit in our result. 
Result so far: 155643.0
Deduct 780 from 959 and we're left with 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Step 9:
260 can be fit into 1790 6 times, resulting in a remainder of 230.
Record the quotient 6 as the next digit in the result. 
Result so far: 155643.6
Subtract 1560 from 1790 to get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 10:
When dividing 2300 by 260, we get 8 with a remainder of 220.
The number 8 becomes the next digit in our result. 
Result so far: 155643.68
If we take 2080 away from 2300, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 11:
260 can be fit into 2200 8 times, resulting in a remainder of 120.
Write down 8 as next digit of the result. 
Result so far: 155643.688
Subtracting 2080 from 2200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The quotient of the division is 155643.688, and the remainder is 0.012.