We're dividing 40096223 by 654 
We want to figure out the number of times 40096223 can be divided by 654.

On to step 1:
654 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 654

On to step 2:
40 divided by 654 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 654

Going ahead to step 3:
400 divided by 654 is 0 with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 400 to get 400.
Fetch the next digit (9) from the dividend, attach it to 400 and continue: 4009 / 654

Step 4:
4009 divided by 654 is 6 with a remainder of 85.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 3924 from 4009 leaves us with 85.
Bring next digit (6) of the dividend behind the 85 and repeat the process: 856 / 654

On to step 5:
856 divided by 654 is 1 with a remainder of 202.
The number 1 becomes the next digit in our result. 
Result so far: 61.0
Subtracting 654 from 856 leaves us with 202.
Include the next digit (2) from the dividend after 202, then repeat: 2022 / 654

Step 6:
2022 divided by 654 is 3 with a remainder of 60.
Use 3 as the next digit of our solution. 
Result so far: 613.0
The remainder is 60 after subtracting 1962 from 2022.
Fetch the next digit (2) from the dividend, attach it to 60 and continue: 602 / 654

Moving on to step 7:
If we divide 602 by 654, we get 0 and a remainder of 602.
Write down 0 as next digit of the result. 
Result so far: 6130.0
Subtracting 0 from 602 leaves us with 602.
Grab the next digit (3) from the dividend, add it to 602, then carry on: 6023 / 654

Moving on to step 8:
When dividing 6023 by 654, we get 9 with a remainder of 137.
Record the quotient 9 as the next digit in the result. 
Result so far: 61309.0
If we subtract 5886 from 6023, we get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Advancing to step 9:
654 can be fit into 1370 2 times, resulting in a remainder of 62.
The number 2 becomes the next digit in our result. 
Result so far: 61309.2
Subtracting 1308 from 1370 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 10:
654 can be fit into 620 0 times, resulting in a remainder of 620.
The next digit of our result is 0. 
Result so far: 61309.2
If we subtract 0 from 620, we get 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Step 11:
The number 654 fits into 6200 9 times, leaving a remainder of 314.
Write down 9 as next digit of the result. 
Result so far: 61309.209
If we take 5886 away from 6200, 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.

On to step 12:
When dividing 3140 by 654, we get 4 with a remainder of 524.
The next digit of our result is 4. 
Result so far: 61309.2094
If we subtract 2616 from 3140, we get 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Let's proceed to step 13:
If we divide 5240 by 654, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 61309.20948
Subtract 5232 from 5240 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 14:
If we divide 80 by 654, we get 0 and a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 61309.20948
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 15:
When dividing 800 by 654, we get 1 with a remainder of 146.
Put 1 as the next digit of the answer. 
Result so far: 61309.2094801
Subtracting 654 from 800 leaves us with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Advancing to step 16:
If we divide 1460 by 654, we get 2 and a remainder of 152.
Put 2 as the next digit of the answer. 
Result so far: 61309.20948012
If we subtract 1308 from 1460, we get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

The final outcome is 61309.20948012, with a leftover of 1.52e-07.