We divide 40799261 by 188
Let's see how many times 188 fits into 40799261.

Moving on to step 1:
The number 188 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
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 / 188

On to step 2:
40 divided by 188 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 188

On to step 3:
When dividing 407 by 188, we get 2 with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 31 after subtracting 376 from 407.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 188

Let's proceed to step 4:
The number 188 fits into 319 1 times, leaving a remainder of 131.
The next digit of our result is 1. 
Result so far: 21.0
Subtract 188 from 319 to get 131.
Grab the next digit (9) from the dividend, add it to 131, then carry on: 1319 / 188

Let's proceed to step 5:
The number 188 fits into 1319 7 times, leaving a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 217.0
Deduct 1316 from 1319 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 188

Let's proceed to step 6:
If we divide 32 by 188, we get 0 and a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 2170.0
If we take 0 away from 32, we end up with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 188

Moving on to step 7:
If we divide 326 by 188, we get 1 and a remainder of 138.
Record the quotient 1 as the next digit in the result. 
Result so far: 21701.0
If we subtract 188 from 326, we get 138.
Bring next digit (1) of the dividend behind the 138 and repeat the process: 1381 / 188

Moving on to step 8:
1381 divided by 188 is 7 with a remainder of 65.
The next digit of our result is 7. 
Result so far: 217017.0
If we take 1316 away from 1381, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 9:
When dividing 650 by 188, we get 3 with a remainder of 86.
Write down 3 as next digit of the result. 
Result so far: 217017.3
The remainder is 86 after subtracting 564 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Advancing to step 10:
188 can be fit into 860 4 times, resulting in a remainder of 108.
Use 4 as the next digit of our solution. 
Result so far: 217017.34
If we subtract 752 from 860, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 11:
188 goes into 1080 5 times with a remainder of 140.
Record the quotient 5 as the next digit in the result. 
Result so far: 217017.345
Subtracting 940 from 1080 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 12:
188 can be fit into 1400 7 times, resulting in a remainder of 84.
Put 7 as the next digit of the answer. 
Result so far: 217017.3457
If we take 1316 away from 1400, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 13:
When dividing 840 by 188, we get 4 with a remainder of 88.
The number 4 becomes the next digit in our result. 
Result so far: 217017.34574
If we take 752 away from 840, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 14:
When dividing 880 by 188, we get 4 with a remainder of 128.
The next digit of our result is 4. 
Result so far: 217017.345744
Subtract 752 from 880 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.

The final result is 217017.345744 with a remainder of 1.28e-05.