We look at the division of 40979187 by 185 
Our goal is to divide 40979187 by 185.

Let's proceed to step 1:
If we divide 4 by 185, we get 0 and 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 / 185

Let's proceed to step 2:
40 divided by 185 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 185

Moving on to step 3:
If we divide 409 by 185, we get 2 and a remainder of 39.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 370 from 409 leaves us with 39.
Bring next digit (7) of the dividend behind the 39 and repeat the process: 397 / 185

Let's proceed to step 4:
185 can be fit into 397 2 times, resulting in a remainder of 27.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 370 from 397 and we're left with 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 185

Going ahead to step 5:
185 can be fit into 279 1 times, resulting in a remainder of 94.
Record the quotient 1 as the next digit in the result. 
Result so far: 221.0
Subtract 185 from 279 to get 94.
Include the next digit (1) from the dividend after 94, then repeat: 941 / 185

Going ahead to step 6:
When dividing 941 by 185, we get 5 with a remainder of 16.
Use 5 as the next digit of our solution. 
Result so far: 2215.0
The remainder is 16 after subtracting 925 from 941.
Append the next digit (8) from the dividend to 16 and continue with: 168 / 185

Let's proceed to step 7:
185 can be fit into 168 0 times, resulting in a remainder of 168.
Record the quotient 0 as the next digit in the result. 
Result so far: 22150.0
Subtract 0 from 168 to get 168.
Include the next digit (7) from the dividend after 168, then repeat: 1687 / 185

Step 8:
When dividing 1687 by 185, we get 9 with a remainder of 22.
The number 9 becomes the next digit in our result. 
Result so far: 221509.0
If we take 1665 away from 1687, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 9:
If we divide 220 by 185, we get 1 and a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 221509.1
The remainder is 35 after subtracting 185 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 10:
The number 185 fits into 350 1 times, leaving a remainder of 165.
The next digit of our result is 1. 
Result so far: 221509.11
If we subtract 185 from 350, we get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

The final outcome is 221509.11, with a leftover of 0.165.