40659589 ÷ 177 
We're looking to find how many times 177 goes into 40659589.

Step 1:
177 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 177

Advancing to step 2:
177 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 177

Moving on to step 3:
When dividing 406 by 177, we get 2 with a remainder of 52.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 354 away from 406, we end up with 52.
Grab the next digit (5) from the dividend, add it to 52, then carry on: 525 / 177

Going ahead to step 4:
If we divide 525 by 177, we get 2 and a remainder of 171.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we subtract 354 from 525, we get 171.
Grab the next digit (9) from the dividend, add it to 171, then carry on: 1719 / 177

Advancing to step 5:
The number 177 fits into 1719 9 times, leaving a remainder of 126.
The number 9 becomes the next digit in our result. 
Result so far: 229.0
Subtracting 1593 from 1719 leaves us with 126.
Take the next digit (5) from the dividend and append it to 126, then repeat: 1265 / 177

Going ahead to step 6:
1265 divided by 177 is 7 with a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 2297.0
The remainder is 26 after subtracting 1239 from 1265.
Bring next digit (8) of the dividend behind the 26 and repeat the process: 268 / 177

Let's proceed to step 7:
268 divided by 177 is 1 with a remainder of 91.
Use 1 as the next digit of our solution. 
Result so far: 22971.0
Subtract 177 from 268 to get 91.
Append the next digit (9) from the dividend to 91 and continue with: 919 / 177

Let's proceed to step 8:
The number 177 fits into 919 5 times, leaving a remainder of 34.
Put 5 as the next digit of the answer. 
Result so far: 229715.0
Deduct 885 from 919 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
The number 177 fits into 340 1 times, leaving a remainder of 163.
Put 1 as the next digit of the answer. 
Result so far: 229715.1
If we take 177 away from 340, we end up with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Step 10:
177 goes into 1630 9 times with a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 229715.19
If we take 1593 away from 1630, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 11:
If we divide 370 by 177, we get 2 and a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 229715.192
Deduct 354 from 370 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
177 goes into 160 0 times with a remainder of 160.
The next digit of our result is 0. 
Result so far: 229715.192
The remainder is 160 after subtracting 0 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 13:
177 can be fit into 1600 9 times, resulting in a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 229715.19209
Subtracting 1593 from 1600 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 14:
When dividing 70 by 177, we get 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 229715.19209
The remainder is 70 after subtracting 0 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 15:
The number 177 fits into 700 3 times, leaving a remainder of 169.
Record the quotient 3 as the next digit in the result. 
Result so far: 229715.1920903
Deduct 531 from 700 and we're left with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

On to step 16:
If we divide 1690 by 177, we get 9 and a remainder of 97.
Record the quotient 9 as the next digit in the result. 
Result so far: 229715.19209039
If we take 1593 away from 1690, we end up with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

The final result is 229715.19209039 with a remainder of 9.7e-08.