Let's divide 40815661 by 735
We want to figure out the number of times 40815661 can be divided by 735.

Moving on to step 1:
If we divide 4 by 735, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 735

Advancing to step 2:
735 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Grab the next digit (8) from the dividend, add it to 40, then carry on: 408 / 735

Step 3:
408 divided by 735 is 0 with a remainder of 408.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 408 leaves us with 408.
Take the next digit (1) from the dividend and append it to 408, then repeat: 4081 / 735

On to step 4:
4081 divided by 735 is 5 with a remainder of 406.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 406 after subtracting 3675 from 4081.
Append the next digit (5) from the dividend to 406 and continue with: 4065 / 735

Going ahead to step 5:
735 can be fit into 4065 5 times, resulting in a remainder of 390.
Use 5 as the next digit of our solution. 
Result so far: 55.0
If we subtract 3675 from 4065, we get 390.
Grab the next digit (6) from the dividend, add it to 390, then carry on: 3906 / 735

Step 6:
735 can be fit into 3906 5 times, resulting in a remainder of 231.
The number 5 becomes the next digit in our result. 
Result so far: 555.0
Subtracting 3675 from 3906 leaves us with 231.
Include the next digit (6) from the dividend after 231, then repeat: 2316 / 735

Going ahead to step 7:
The number 735 fits into 2316 3 times, leaving a remainder of 111.
Write down 3 as next digit of the result. 
Result so far: 5553.0
If we take 2205 away from 2316, we end up with 111.
Append the next digit (1) from the dividend to 111 and continue with: 1111 / 735

On to step 8:
1111 divided by 735 is 1 with a remainder of 376.
The next digit of our result is 1. 
Result so far: 55531.0
Deduct 735 from 1111 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 9:
When dividing 3760 by 735, we get 5 with a remainder of 85.
The next digit of our result is 5. 
Result so far: 55531.5
If we subtract 3675 from 3760, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 10:
735 goes into 850 1 times with a remainder of 115.
Write down 1 as next digit of the result. 
Result so far: 55531.51
If we subtract 735 from 850, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 11:
The number 735 fits into 1150 1 times, leaving a remainder of 415.
Write down 1 as next digit of the result. 
Result so far: 55531.511
Subtract 735 from 1150 to get 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Our division results in 55531.511 with a remaining 0.0415.