We look at the division of 40367579 by 516 
Let's see how many times 516 fits into 40367579.

Step 1:
When dividing 4 by 516, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 516

Moving on to step 2:
516 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 516

On to step 3:
If we divide 403 by 516, we get 0 and a remainder of 403.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 403, we get 403.
Bring next digit (6) of the dividend behind the 403 and repeat the process: 4036 / 516

Moving on to step 4:
The number 516 fits into 4036 7 times, leaving a remainder of 424.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 3612 from 4036 and we're left with 424.
Fetch the next digit (7) from the dividend, attach it to 424 and continue: 4247 / 516

Step 5:
When dividing 4247 by 516, we get 8 with a remainder of 119.
Put 8 as the next digit of the answer. 
Result so far: 78.0
If we take 4128 away from 4247, we end up with 119.
Grab the next digit (5) from the dividend, add it to 119, then carry on: 1195 / 516

Advancing to step 6:
516 can be fit into 1195 2 times, resulting in a remainder of 163.
The number 2 becomes the next digit in our result. 
Result so far: 782.0
Subtract 1032 from 1195 to get 163.
Grab the next digit (7) from the dividend, add it to 163, then carry on: 1637 / 516

On to step 7:
516 goes into 1637 3 times with a remainder of 89.
Write down 3 as next digit of the result. 
Result so far: 7823.0
The remainder is 89 after subtracting 1548 from 1637.
Fetch the next digit (9) from the dividend, attach it to 89 and continue: 899 / 516

Step 8:
When dividing 899 by 516, we get 1 with a remainder of 383.
Record the quotient 1 as the next digit in the result. 
Result so far: 78231.0
The remainder is 383 after subtracting 516 from 899.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

Step 9:
If we divide 3830 by 516, we get 7 and a remainder of 218.
The number 7 becomes the next digit in our result. 
Result so far: 78231.7
If we subtract 3612 from 3830, we get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

On to step 10:
2180 divided by 516 is 4 with a remainder of 116.
Use 4 as the next digit of our solution. 
Result so far: 78231.74
The remainder is 116 after subtracting 2064 from 2180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

On to step 11:
If we divide 1160 by 516, we get 2 and a remainder of 128.
The next digit of our result is 2. 
Result so far: 78231.742
Subtract 1032 from 1160 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Moving on to step 12:
The number 516 fits into 1280 2 times, leaving a remainder of 248.
The number 2 becomes the next digit in our result. 
Result so far: 78231.7422
Deduct 1032 from 1280 and we're left with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

After the division, we end up with 78231.7422 and a remainder of 0.00248.