40794190 ÷ 996 
Our goal is to divide 40794190 by 996.

Step 1:
996 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 996

Going ahead to step 2:
40 divided by 996 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 996

Step 3:
The number 996 fits into 407 0 times, leaving a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 407, we get 407.
Append the next digit (9) from the dividend to 407 and continue with: 4079 / 996

Going ahead to step 4:
4079 divided by 996 is 4 with a remainder of 95.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 3984 from 4079 leaves us with 95.
Fetch the next digit (4) from the dividend, attach it to 95 and continue: 954 / 996

Step 5:
The number 996 fits into 954 0 times, leaving a remainder of 954.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
Subtract 0 from 954 to get 954.
Fetch the next digit (1) from the dividend, attach it to 954 and continue: 9541 / 996

Step 6:
If we divide 9541 by 996, we get 9 and a remainder of 577.
Record the quotient 9 as the next digit in the result. 
Result so far: 409.0
Deduct 8964 from 9541 and we're left with 577.
Append the next digit (9) from the dividend to 577 and continue with: 5779 / 996

Step 7:
When dividing 5779 by 996, we get 5 with a remainder of 799.
Record the quotient 5 as the next digit in the result. 
Result so far: 4095.0
Deduct 4980 from 5779 and we're left with 799.
Grab the next digit (0) from the dividend, add it to 799, then carry on: 7990 / 996

On to step 8:
996 can be fit into 7990 8 times, resulting in a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 40958.0
Subtract 7968 from 7990 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
When dividing 220 by 996, we get 0 with a remainder of 220.
Use 0 as the next digit of our solution. 
Result so far: 40958.0
If we take 0 away from 220, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 10:
The number 996 fits into 2200 2 times, leaving a remainder of 208.
Write down 2 as next digit of the result. 
Result so far: 40958.02
Subtract 1992 from 2200 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Going ahead to step 11:
996 goes into 2080 2 times with a remainder of 88.
The number 2 becomes the next digit in our result. 
Result so far: 40958.022
The remainder is 88 after subtracting 1992 from 2080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 40958.022 and a remainder of 0.0088.