40732168 ÷ 174 
We want to figure out the number of times 40732168 can be divided by 174.

Going ahead to step 1:
The number 174 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 174

Going ahead to step 2:
If we divide 40 by 174, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 174

Moving on to step 3:
174 goes into 407 2 times with a remainder of 59.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 348 from 407 to get 59.
Fetch the next digit (3) from the dividend, attach it to 59 and continue: 593 / 174

On to step 4:
If we divide 593 by 174, we get 3 and a remainder of 71.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we subtract 522 from 593, we get 71.
Grab the next digit (2) from the dividend, add it to 71, then carry on: 712 / 174

Advancing to step 5:
174 can be fit into 712 4 times, resulting in a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 234.0
If we take 696 away from 712, we end up with 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 174

Step 6:
161 divided by 174 is 0 with a remainder of 161.
Write down 0 as next digit of the result. 
Result so far: 2340.0
Subtracting 0 from 161 leaves us with 161.
Bring next digit (6) of the dividend behind the 161 and repeat the process: 1616 / 174

Step 7:
174 can be fit into 1616 9 times, resulting in a remainder of 50.
Write down 9 as next digit of the result. 
Result so far: 23409.0
If we subtract 1566 from 1616, we get 50.
Take the next digit (8) from the dividend and append it to 50, then repeat: 508 / 174

Let's proceed to step 8:
When dividing 508 by 174, we get 2 with a remainder of 160.
The number 2 becomes the next digit in our result. 
Result so far: 234092.0
The remainder is 160 after subtracting 348 from 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 9:
The number 174 fits into 1600 9 times, leaving a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 234092.9
Subtracting 1566 from 1600 leaves us 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.

Step 10:
The number 174 fits into 340 1 times, leaving a remainder of 166.
Write down 1 as next digit of the result. 
Result so far: 234092.91
Subtracting 174 from 340 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

On to step 11:
If we divide 1660 by 174, we get 9 and a remainder of 94.
The next digit of our result is 9. 
Result so far: 234092.919
If we take 1566 away from 1660, we end up 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.

Going ahead to step 12:
If we divide 940 by 174, we get 5 and a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 234092.9195
Subtracting 870 from 940 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 13:
174 goes into 700 4 times with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 234092.91954
Deduct 696 from 700 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
If we divide 40 by 174, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 234092.91954
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 15:
The number 174 fits into 400 2 times, leaving a remainder of 52.
The number 2 becomes the next digit in our result. 
Result so far: 234092.9195402
Subtracting 348 from 400 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 16:
If we divide 520 by 174, we get 2 and a remainder of 172.
The number 2 becomes the next digit in our result. 
Result so far: 234092.91954022
If we subtract 348 from 520, we get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

In conclusion, the division gives 234092.91954022 with a balance of 1.72e-07.