Let's divide 40489438 by 275
We're looking to find how many times 275 goes into 40489438.

On to step 1:
275 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 275

Going ahead to step 2:
When dividing 40 by 275, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 275

Going ahead to step 3:
275 can be fit into 404 1 times, resulting in a remainder of 129.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 275 from 404 to get 129.
Fetch the next digit (8) from the dividend, attach it to 129 and continue: 1298 / 275

Let's proceed to step 4:
When dividing 1298 by 275, we get 4 with a remainder of 198.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtracting 1100 from 1298 leaves us with 198.
Append the next digit (9) from the dividend to 198 and continue with: 1989 / 275

Let's proceed to step 5:
When dividing 1989 by 275, we get 7 with a remainder of 64.
Put 7 as the next digit of the answer. 
Result so far: 147.0
Subtracting 1925 from 1989 leaves us with 64.
Grab the next digit (4) from the dividend, add it to 64, then carry on: 644 / 275

On to step 6:
When dividing 644 by 275, we get 2 with a remainder of 94.
Record the quotient 2 as the next digit in the result. 
Result so far: 1472.0
Deduct 550 from 644 and we're left with 94.
Fetch the next digit (3) from the dividend, attach it to 94 and continue: 943 / 275

Step 7:
When dividing 943 by 275, we get 3 with a remainder of 118.
Write down 3 as next digit of the result. 
Result so far: 14723.0
If we take 825 away from 943, we end up with 118.
Append the next digit (8) from the dividend to 118 and continue with: 1188 / 275

On to step 8:
275 goes into 1188 4 times with a remainder of 88.
Put 4 as the next digit of the answer. 
Result so far: 147234.0
The remainder is 88 after subtracting 1100 from 1188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 9:
275 goes into 880 3 times with a remainder of 55.
Write down 3 as next digit of the result. 
Result so far: 147234.3
Subtract 825 from 880 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 10:
When dividing 550 by 275, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 147234.32
Subtracting 550 from 550 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
275 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 147234.32
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
If we divide 0 by 275, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 147234.32
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 147234.32 with a balance of 0.0.