99446725 ÷ 40 
We want to divide 99446725 by 40.

Moving on to step 1:
40 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 40

On to step 2:
The number 40 fits into 99 2 times, leaving a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 80 away from 99, we end up with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 40

Let's proceed to step 3:
When dividing 194 by 40, we get 4 with a remainder of 34.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we take 160 away from 194, we end up with 34.
Append the next digit (4) from the dividend to 34 and continue with: 344 / 40

Advancing to step 4:
40 goes into 344 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 248.0
Deduct 320 from 344 and we're left with 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 40

Step 5:
The number 40 fits into 246 6 times, leaving a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 2486.0
If we take 240 away from 246, we end up with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 40

Going ahead to step 6:
67 divided by 40 is 1 with a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 24861.0
Subtracting 40 from 67 leaves us with 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 40

Going ahead to step 7:
272 divided by 40 is 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 248616.0
Subtract 240 from 272 to get 32.
Take the next digit (5) from the dividend and append it to 32, then repeat: 325 / 40

On to step 8:
The number 40 fits into 325 8 times, leaving a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 2486168.0
Deduct 320 from 325 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 9:
40 goes into 50 1 times with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 2486168.1
Deduct 40 from 50 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2486168.12
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
40 goes into 200 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2486168.125
Subtract 200 from 200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2486168.125
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2486168.125
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2486168.125, with a leftover of 0.0.