Let's divide 40491005 by 544
We want to divide 40491005 by 544.

Advancing to step 1:
The number 544 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 544

Step 2:
If we divide 40 by 544, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 544

Going ahead to step 3:
If we divide 404 by 544, we get 0 and a remainder of 404.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 404 and we're left with 404.
Grab the next digit (9) from the dividend, add it to 404, then carry on: 4049 / 544

Advancing to step 4:
544 can be fit into 4049 7 times, resulting in a remainder of 241.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3808 away from 4049, we end up with 241.
Take the next digit (1) from the dividend and append it to 241, then repeat: 2411 / 544

Going ahead to step 5:
When dividing 2411 by 544, we get 4 with a remainder of 235.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we subtract 2176 from 2411, we get 235.
Bring next digit (0) of the dividend behind the 235 and repeat the process: 2350 / 544

On to step 6:
When dividing 2350 by 544, we get 4 with a remainder of 174.
Put 4 as the next digit of the answer. 
Result so far: 744.0
Subtracting 2176 from 2350 leaves us with 174.
Bring next digit (0) of the dividend behind the 174 and repeat the process: 1740 / 544

Let's proceed to step 7:
544 goes into 1740 3 times with a remainder of 108.
Use 3 as the next digit of our solution. 
Result so far: 7443.0
The remainder is 108 after subtracting 1632 from 1740.
Grab the next digit (5) from the dividend, add it to 108, then carry on: 1085 / 544

Let's proceed to step 8:
If we divide 1085 by 544, we get 1 and a remainder of 541.
Record the quotient 1 as the next digit in the result. 
Result so far: 74431.0
Subtract 544 from 1085 to get 541.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5410, and continue the process.

Step 9:
544 goes into 5410 9 times with a remainder of 514.
The number 9 becomes the next digit in our result. 
Result so far: 74431.9
If we subtract 4896 from 5410, we get 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

Going ahead to step 10:
If we divide 5140 by 544, we get 9 and a remainder of 244.
Write down 9 as next digit of the result. 
Result so far: 74431.99
If we subtract 4896 from 5140, we get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Our division results in 74431.99 with a remaining 0.244.