We look at the division of 40475813 by 123 
We want to figure out the number of times 40475813 can be divided by 123.

Moving on to step 1:
The number 123 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 123

Step 2:
40 divided by 123 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 123

Advancing to step 3:
404 divided by 123 is 3 with a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 35 after subtracting 369 from 404.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 123

Moving on to step 4:
The number 123 fits into 357 2 times, leaving a remainder of 111.
Use 2 as the next digit of our solution. 
Result so far: 32.0
If we take 246 away from 357, we end up with 111.
Grab the next digit (5) from the dividend, add it to 111, then carry on: 1115 / 123

On to step 5:
123 goes into 1115 9 times with a remainder of 8.
The next digit of our result is 9. 
Result so far: 329.0
Subtract 1107 from 1115 to get 8.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 123

On to step 6:
When dividing 88 by 123, we get 0 with a remainder of 88.
Record the quotient 0 as the next digit in the result. 
Result so far: 3290.0
If we take 0 away from 88, we end up with 88.
Append the next digit (1) from the dividend to 88 and continue with: 881 / 123

Let's proceed to step 7:
881 divided by 123 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 32907.0
If we subtract 861 from 881, we get 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 123

Let's proceed to step 8:
When dividing 203 by 123, we get 1 with a remainder of 80.
Write down 1 as next digit of the result. 
Result so far: 329071.0
Deduct 123 from 203 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 9:
When dividing 800 by 123, we get 6 with a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 329071.6
If we subtract 738 from 800, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 10:
123 can be fit into 620 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 329071.65
Subtract 615 from 620 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 11:
123 can be fit into 50 0 times, resulting in a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 329071.65
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
123 can be fit into 500 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 329071.6504
Subtracting 492 from 500 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.

Let's proceed to step 13:
80 divided by 123 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 329071.6504
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 14:
800 divided by 123 is 6 with a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 329071.650406
If we subtract 738 from 800, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 15:
123 can be fit into 620 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 329071.6504065
If we subtract 615 from 620, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 16:
50 divided by 123 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 329071.6504065
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The quotient of the division is 329071.6504065, and the remainder is 5e-08.