40888227 divided by 478 
Our goal is to divide 40888227 by 478.

On to step 1:
The number 478 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.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 478

Advancing to step 2:
478 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 478

Step 3:
If we divide 408 by 478, we get 0 and a remainder of 408.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 408 after subtracting 0 from 408.
Bring next digit (8) of the dividend behind the 408 and repeat the process: 4088 / 478

Going ahead to step 4:
If we divide 4088 by 478, we get 8 and a remainder of 264.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 3824 from 4088 and we're left with 264.
Take the next digit (8) from the dividend and append it to 264, then repeat: 2648 / 478

Moving on to step 5:
2648 divided by 478 is 5 with a remainder of 258.
Write down 5 as next digit of the result. 
Result so far: 85.0
If we subtract 2390 from 2648, we get 258.
Append the next digit (2) from the dividend to 258 and continue with: 2582 / 478

Moving on to step 6:
478 can be fit into 2582 5 times, resulting in a remainder of 192.
Record the quotient 5 as the next digit in the result. 
Result so far: 855.0
If we subtract 2390 from 2582, we get 192.
Fetch the next digit (2) from the dividend, attach it to 192 and continue: 1922 / 478

Going ahead to step 7:
1922 divided by 478 is 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 8554.0
Subtract 1912 from 1922 to get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 478

Step 8:
When dividing 107 by 478, we get 0 with a remainder of 107.
Use 0 as the next digit of our solution. 
Result so far: 85540.0
Subtracting 0 from 107 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Advancing to step 9:
478 goes into 1070 2 times with a remainder of 114.
The number 2 becomes the next digit in our result. 
Result so far: 85540.2
The remainder is 114 after subtracting 956 from 1070.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 10:
478 can be fit into 1140 2 times, resulting in a remainder of 184.
Put 2 as the next digit of the answer. 
Result so far: 85540.22
The remainder is 184 after subtracting 956 from 1140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The final result is 85540.22 with a remainder of 0.184.