Let's divide 40643109 by 144
We're looking to find how many times 144 goes into 40643109.

Step 1:
4 divided by 144 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 144

Moving on to step 2:
If we divide 40 by 144, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 144

Step 3:
144 can be fit into 406 2 times, resulting in a remainder of 118.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 288 from 406 to get 118.
Append the next digit (4) from the dividend to 118 and continue with: 1184 / 144

Step 4:
144 goes into 1184 8 times with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 32 after subtracting 1152 from 1184.
Fetch the next digit (3) from the dividend, attach it to 32 and continue: 323 / 144

On to step 5:
323 divided by 144 is 2 with a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 282.0
If we subtract 288 from 323, we get 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 144

On to step 6:
If we divide 351 by 144, we get 2 and a remainder of 63.
Write down 2 as next digit of the result. 
Result so far: 2822.0
Subtract 288 from 351 to get 63.
Take the next digit (0) from the dividend and append it to 63, then repeat: 630 / 144

Let's proceed to step 7:
144 goes into 630 4 times with a remainder of 54.
The next digit of our result is 4. 
Result so far: 28224.0
If we subtract 576 from 630, we get 54.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 144

Moving on to step 8:
When dividing 549 by 144, we get 3 with a remainder of 117.
Put 3 as the next digit of the answer. 
Result so far: 282243.0
If we take 432 away from 549, we end up with 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Step 9:
144 goes into 1170 8 times with a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 282243.8
Subtract 1152 from 1170 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
180 divided by 144 is 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 282243.81
The remainder is 36 after subtracting 144 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
The number 144 fits into 360 2 times, leaving a remainder of 72.
Put 2 as the next digit of the answer. 
Result so far: 282243.812
Subtract 288 from 360 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 12:
720 divided by 144 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 282243.8125
Deduct 720 from 720 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.

Moving on to step 13:
144 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 282243.8125
If we take 0 away from 0, we end up 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.

Going ahead to step 14:
The number 144 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 282243.8125
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 282243.8125 with a balance of 0.0.