40993446 divided by 176 
We want to divide 40993446 by 176.

Going ahead to step 1:
When dividing 4 by 176, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 176

Moving on to step 2:
The number 176 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 176

Moving on to step 3:
If we divide 409 by 176, we get 2 and a remainder of 57.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 352 from 409 leaves us with 57.
Fetch the next digit (9) from the dividend, attach it to 57 and continue: 579 / 176

Going ahead to step 4:
If we divide 579 by 176, we get 3 and a remainder of 51.
Write down 3 as next digit of the result. 
Result so far: 23.0
Deduct 528 from 579 and we're left with 51.
Fetch the next digit (3) from the dividend, attach it to 51 and continue: 513 / 176

Going ahead to step 5:
513 divided by 176 is 2 with a remainder of 161.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
If we take 352 away from 513, we end up with 161.
Bring next digit (4) of the dividend behind the 161 and repeat the process: 1614 / 176

Let's proceed to step 6:
1614 divided by 176 is 9 with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 2329.0
If we take 1584 away from 1614, we end up with 30.
Take the next digit (4) from the dividend and append it to 30, then repeat: 304 / 176

Advancing to step 7:
When dividing 304 by 176, we get 1 with a remainder of 128.
Record the quotient 1 as the next digit in the result. 
Result so far: 23291.0
Deduct 176 from 304 and we're left with 128.
Fetch the next digit (6) from the dividend, attach it to 128 and continue: 1286 / 176

Going ahead to step 8:
The number 176 fits into 1286 7 times, leaving a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 232917.0
Deduct 1232 from 1286 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 9:
176 can be fit into 540 3 times, resulting in a remainder of 12.
The next digit of our result is 3. 
Result so far: 232917.3
If we subtract 528 from 540, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
120 divided by 176 is 0 with a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 232917.3
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 11:
When dividing 1200 by 176, we get 6 with a remainder of 144.
The number 6 becomes the next digit in our result. 
Result so far: 232917.306
The remainder is 144 after subtracting 1056 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Going ahead to step 12:
When dividing 1440 by 176, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 232917.3068
Deduct 1408 from 1440 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 13:
176 goes into 320 1 times with a remainder of 144.
Use 1 as the next digit of our solution. 
Result so far: 232917.30681
Deduct 176 from 320 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 14:
The number 176 fits into 1440 8 times, leaving a remainder of 32.
The next digit of our result is 8. 
Result so far: 232917.306818
If we subtract 1408 from 1440, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 15:
The number 176 fits into 320 1 times, leaving a remainder of 144.
Record the quotient 1 as the next digit in the result. 
Result so far: 232917.3068181
The remainder is 144 after subtracting 176 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 16:
176 can be fit into 1440 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 232917.30681818
Subtract 1408 from 1440 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 232917.30681818, with a leftover of 3.2e-08.