40971860 divided by 514 
We want to divide 40971860 by 514.

Step 1:
When dividing 4 by 514, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 514

Step 2:
514 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Grab the next digit (9) from the dividend, add it to 40, then carry on: 409 / 514

Advancing to step 3:
514 goes into 409 0 times with a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Grab the next digit (7) from the dividend, add it to 409, then carry on: 4097 / 514

On to step 4:
514 goes into 4097 7 times with a remainder of 499.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 3598 away from 4097, we end up with 499.
Append the next digit (1) from the dividend to 499 and continue with: 4991 / 514

Going ahead to step 5:
If we divide 4991 by 514, we get 9 and a remainder of 365.
Put 9 as the next digit of the answer. 
Result so far: 79.0
Deduct 4626 from 4991 and we're left with 365.
Fetch the next digit (8) from the dividend, attach it to 365 and continue: 3658 / 514

Let's proceed to step 6:
514 goes into 3658 7 times with a remainder of 60.
Put 7 as the next digit of the answer. 
Result so far: 797.0
Deduct 3598 from 3658 and we're left with 60.
Bring next digit (6) of the dividend behind the 60 and repeat the process: 606 / 514

Let's proceed to step 7:
606 divided by 514 is 1 with a remainder of 92.
Record the quotient 1 as the next digit in the result. 
Result so far: 7971.0
If we take 514 away from 606, we end up with 92.
Take the next digit (0) from the dividend and append it to 92, then repeat: 920 / 514

Moving on to step 8:
514 goes into 920 1 times with a remainder of 406.
Record the quotient 1 as the next digit in the result. 
Result so far: 79711.0
Deduct 514 from 920 and we're left with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Going ahead to step 9:
4060 divided by 514 is 7 with a remainder of 462.
Put 7 as the next digit of the answer. 
Result so far: 79711.7
The remainder is 462 after subtracting 3598 from 4060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

On to step 10:
514 goes into 4620 8 times with a remainder of 508.
Put 8 as the next digit of the answer. 
Result so far: 79711.78
Subtracting 4112 from 4620 leaves us with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Advancing to step 11:
The number 514 fits into 5080 9 times, leaving a remainder of 454.
The next digit of our result is 9. 
Result so far: 79711.789
If we take 4626 away from 5080, we end up with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Let's proceed to step 12:
When dividing 4540 by 514, we get 8 with a remainder of 428.
Record the quotient 8 as the next digit in the result. 
Result so far: 79711.7898
Deduct 4112 from 4540 and we're left with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

Step 13:
The number 514 fits into 4280 8 times, leaving a remainder of 168.
Record the quotient 8 as the next digit in the result. 
Result so far: 79711.78988
Deduct 4112 from 4280 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 79711.78988 with a balance of 0.000168.