Let's divide 40492712 by 166
Let's see how many times 166 fits into 40492712.

On to step 1:
When dividing 4 by 166, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 166

On to step 2:
166 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 166

On to step 3:
When dividing 404 by 166, we get 2 with a remainder of 72.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 332 from 404 and we're left with 72.
Include the next digit (9) from the dividend after 72, then repeat: 729 / 166

On to step 4:
729 divided by 166 is 4 with a remainder of 65.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we take 664 away from 729, we end up with 65.
Append the next digit (2) from the dividend to 65 and continue with: 652 / 166

Let's proceed to step 5:
652 divided by 166 is 3 with a remainder of 154.
The next digit of our result is 3. 
Result so far: 243.0
If we take 498 away from 652, we end up with 154.
Bring next digit (7) of the dividend behind the 154 and repeat the process: 1547 / 166

Going ahead to step 6:
166 goes into 1547 9 times with a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 2439.0
The remainder is 53 after subtracting 1494 from 1547.
Grab the next digit (1) from the dividend, add it to 53, then carry on: 531 / 166

Let's proceed to step 7:
If we divide 531 by 166, we get 3 and a remainder of 33.
The next digit of our result is 3. 
Result so far: 24393.0
Subtract 498 from 531 to get 33.
Grab the next digit (2) from the dividend, add it to 33, then carry on: 332 / 166

Going ahead to step 8:
166 goes into 332 2 times with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 243932.0
Subtract 332 from 332 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.

Advancing to step 9:
166 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 243932.0
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.

On to step 10:
0 divided by 166 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 243932.0
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 result is 243932.0 with a remainder of 0.0.