We look at the division of 40420675 by 163 
Our goal is to divide 40420675 by 163.

Advancing to step 1:
163 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 163

Step 2:
The number 163 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 163

On to step 3:
404 divided by 163 is 2 with a remainder of 78.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 326 from 404, we get 78.
Grab the next digit (2) from the dividend, add it to 78, then carry on: 782 / 163

Advancing to step 4:
782 divided by 163 is 4 with a remainder of 130.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtracting 652 from 782 leaves us with 130.
Append the next digit (0) from the dividend to 130 and continue with: 1300 / 163

Step 5:
The number 163 fits into 1300 7 times, leaving a remainder of 159.
The next digit of our result is 7. 
Result so far: 247.0
Deduct 1141 from 1300 and we're left with 159.
Append the next digit (6) from the dividend to 159 and continue with: 1596 / 163

Advancing to step 6:
The number 163 fits into 1596 9 times, leaving a remainder of 129.
The next digit of our result is 9. 
Result so far: 2479.0
Deduct 1467 from 1596 and we're left with 129.
Include the next digit (7) from the dividend after 129, then repeat: 1297 / 163

Moving on to step 7:
163 goes into 1297 7 times with a remainder of 156.
The next digit of our result is 7. 
Result so far: 24797.0
The remainder is 156 after subtracting 1141 from 1297.
Fetch the next digit (5) from the dividend, attach it to 156 and continue: 1565 / 163

Step 8:
The number 163 fits into 1565 9 times, leaving a remainder of 98.
The next digit of our result is 9. 
Result so far: 247979.0
If we subtract 1467 from 1565, we get 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Moving on to step 9:
163 goes into 980 6 times with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 247979.6
Deduct 978 from 980 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 10:
When dividing 20 by 163, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 247979.6
If we take 0 away from 20, we end up 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.

Let's proceed to step 11:
163 goes into 200 1 times with a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 247979.601
Subtracting 163 from 200 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 12:
The number 163 fits into 370 2 times, leaving a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 247979.6012
Subtract 326 from 370 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 13:
The number 163 fits into 440 2 times, leaving a remainder of 114.
Put 2 as the next digit of the answer. 
Result so far: 247979.60122
Subtract 326 from 440 to get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

The final outcome is 247979.60122, with a leftover of 0.000114.