We're dividing 40494704 by 731 
We want to figure out the number of times 40494704 can be divided by 731.

Going ahead to step 1:
When dividing 4 by 731, we get 0 with 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.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 731

Let's proceed to step 2:
If we divide 40 by 731, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 731

Let's proceed to step 3:
404 divided by 731 is 0 with a remainder of 404.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 404 after subtracting 0 from 404.
Include the next digit (9) from the dividend after 404, then repeat: 4049 / 731

Going ahead to step 4:
4049 divided by 731 is 5 with a remainder of 394.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 3655 from 4049, we get 394.
Fetch the next digit (4) from the dividend, attach it to 394 and continue: 3944 / 731

Advancing to step 5:
3944 divided by 731 is 5 with a remainder of 289.
The next digit of our result is 5. 
Result so far: 55.0
Subtracting 3655 from 3944 leaves us with 289.
Fetch the next digit (7) from the dividend, attach it to 289 and continue: 2897 / 731

Advancing to step 6:
731 goes into 2897 3 times with a remainder of 704.
Record the quotient 3 as the next digit in the result. 
Result so far: 553.0
If we subtract 2193 from 2897, we get 704.
Grab the next digit (0) from the dividend, add it to 704, then carry on: 7040 / 731

Step 7:
When dividing 7040 by 731, we get 9 with a remainder of 461.
Record the quotient 9 as the next digit in the result. 
Result so far: 5539.0
If we take 6579 away from 7040, we end up with 461.
Bring next digit (4) of the dividend behind the 461 and repeat the process: 4614 / 731

On to step 8:
731 can be fit into 4614 6 times, resulting in a remainder of 228.
Record the quotient 6 as the next digit in the result. 
Result so far: 55396.0
If we subtract 4386 from 4614, we get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Moving on to step 9:
The number 731 fits into 2280 3 times, leaving a remainder of 87.
Record the quotient 3 as the next digit in the result. 
Result so far: 55396.3
If we subtract 2193 from 2280, we get 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

On to step 10:
When dividing 870 by 731, we get 1 with a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 55396.31
If we subtract 731 from 870, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Let's proceed to step 11:
If we divide 1390 by 731, we get 1 and a remainder of 659.
The next digit of our result is 1. 
Result so far: 55396.311
If we subtract 731 from 1390, we get 659.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6590, and continue the process.

Our division results in 55396.311 with a remaining 0.0659.