We look at the division of 40609916 by 28 
Let's see how many times 28 fits into 40609916.

Step 1:
28 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 28

Step 2:
28 goes into 40 1 times with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 28 away from 40, we end up with 12.
Bring next digit (6) of the dividend behind the 12 and repeat the process: 126 / 28

Advancing to step 3:
28 goes into 126 4 times with a remainder of 14.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 112 from 126, we get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 28

Let's proceed to step 4:
If we divide 140 by 28, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 145.0
Subtracting 140 from 140 leaves us with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 28

Moving on to step 5:
When dividing 9 by 28, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 1450.0
If we take 0 away from 9, we end up with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 28

Moving on to step 6:
28 can be fit into 99 3 times, resulting in a remainder of 15.
The next digit of our result is 3. 
Result so far: 14503.0
Deduct 84 from 99 and we're left with 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 28

Going ahead to step 7:
The number 28 fits into 151 5 times, leaving a remainder of 11.
Record the quotient 5 as the next digit in the result. 
Result so far: 145035.0
The remainder is 11 after subtracting 140 from 151.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 28

Step 8:
The number 28 fits into 116 4 times, leaving a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 1450354.0
If we take 112 away from 116, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1450354.1
If we subtract 28 from 40, 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.

Going ahead to step 10:
120 divided by 28 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 1450354.14
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
If we divide 80 by 28, we get 2 and a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 1450354.142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
When dividing 240 by 28, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 1450354.1428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 13:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1450354.14285
Deduct 140 from 160 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 1450354.142857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 15:
40 divided by 28 is 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1450354.1428571
If we subtract 28 from 40, 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.

Going ahead to step 16:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 1450354.14285714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 1450354.14285714 with a balance of 8e-09.