We look at the division of 40557520 by 826 
Our goal is to divide 40557520 by 826.

Let's proceed to step 1:
If we divide 4 by 826, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 826

Advancing to step 2:
826 can be fit into 40 0 times, resulting in 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.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 826

Advancing to step 3:
405 divided by 826 is 0 with a remainder of 405.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 405 and we're left with 405.
Bring next digit (5) of the dividend behind the 405 and repeat the process: 4055 / 826

Let's proceed to step 4:
4055 divided by 826 is 4 with a remainder of 751.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3304 away from 4055, we end up with 751.
Grab the next digit (7) from the dividend, add it to 751, then carry on: 7517 / 826

Step 5:
If we divide 7517 by 826, we get 9 and a remainder of 83.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
If we subtract 7434 from 7517, we get 83.
Bring next digit (5) of the dividend behind the 83 and repeat the process: 835 / 826

Advancing to step 6:
826 can be fit into 835 1 times, resulting in a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 491.0
Deduct 826 from 835 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 826

Moving on to step 7:
When dividing 92 by 826, we get 0 with a remainder of 92.
The next digit of our result is 0. 
Result so far: 4910.0
Subtracting 0 from 92 leaves us with 92.
Grab the next digit (0) from the dividend, add it to 92, then carry on: 920 / 826

Moving on to step 8:
If we divide 920 by 826, we get 1 and a remainder of 94.
Write down 1 as next digit of the result. 
Result so far: 49101.0
Deduct 826 from 920 and we're left with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 9:
If we divide 940 by 826, we get 1 and a remainder of 114.
The number 1 becomes the next digit in our result. 
Result so far: 49101.1
If we subtract 826 from 940, we get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Let's proceed to step 10:
If we divide 1140 by 826, we get 1 and a remainder of 314.
The number 1 becomes the next digit in our result. 
Result so far: 49101.11
If we take 826 away from 1140, we end up with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

In conclusion, the division gives 49101.11 with a balance of 0.314.