40672377 ÷ 520 
We want to divide 40672377 by 520.

Let's proceed to step 1:
520 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 520

Let's proceed to step 2:
520 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 520

On to step 3:
520 can be fit into 406 0 times, resulting in a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 406 and we're left with 406.
Bring next digit (7) of the dividend behind the 406 and repeat the process: 4067 / 520

Advancing to step 4:
520 can be fit into 4067 7 times, resulting in a remainder of 427.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 3640 from 4067, we get 427.
Take the next digit (2) from the dividend and append it to 427, then repeat: 4272 / 520

Moving on to step 5:
520 can be fit into 4272 8 times, resulting in a remainder of 112.
The next digit of our result is 8. 
Result so far: 78.0
Deduct 4160 from 4272 and we're left with 112.
Grab the next digit (3) from the dividend, add it to 112, then carry on: 1123 / 520

Let's proceed to step 6:
520 can be fit into 1123 2 times, resulting in a remainder of 83.
The number 2 becomes the next digit in our result. 
Result so far: 782.0
If we subtract 1040 from 1123, we get 83.
Take the next digit (7) from the dividend and append it to 83, then repeat: 837 / 520

Advancing to step 7:
520 can be fit into 837 1 times, resulting in a remainder of 317.
Record the quotient 1 as the next digit in the result. 
Result so far: 7821.0
Deduct 520 from 837 and we're left with 317.
Take the next digit (7) from the dividend and append it to 317, then repeat: 3177 / 520

Advancing to step 8:
520 goes into 3177 6 times with a remainder of 57.
Use 6 as the next digit of our solution. 
Result so far: 78216.0
Subtracting 3120 from 3177 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 9:
The number 520 fits into 570 1 times, leaving a remainder of 50.
Use 1 as the next digit of our solution. 
Result so far: 78216.1
Deduct 520 from 570 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
When dividing 500 by 520, we get 0 with a remainder of 500.
Put 0 as the next digit of the answer. 
Result so far: 78216.1
If we subtract 0 from 500, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 11:
520 can be fit into 5000 9 times, resulting in a remainder of 320.
The next digit of our result is 9. 
Result so far: 78216.109
If we subtract 4680 from 5000, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 12:
3200 divided by 520 is 6 with a remainder of 80.
Write down 6 as next digit of the result. 
Result so far: 78216.1096
Subtracting 3120 from 3200 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 13:
When dividing 800 by 520, we get 1 with a remainder of 280.
The next digit of our result is 1. 
Result so far: 78216.10961
If we take 520 away from 800, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 14:
520 goes into 2800 5 times with a remainder of 200.
The next digit of our result is 5. 
Result so far: 78216.109615
The remainder is 200 after subtracting 2600 from 2800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 15:
520 goes into 2000 3 times with a remainder of 440.
Use 3 as the next digit of our solution. 
Result so far: 78216.1096153
Subtracting 1560 from 2000 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Let's proceed to step 16:
When dividing 4400 by 520, we get 8 with a remainder of 240.
The number 8 becomes the next digit in our result. 
Result so far: 78216.10961538
Deduct 4160 from 4400 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The quotient of the division is 78216.10961538, and the remainder is 2.4e-07.