Let's divide 40906840 by 494
We're looking to find how many times 494 goes into 40906840.

Going ahead to step 1:
494 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 494

Let's proceed to step 2:
494 goes into 40 0 times 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.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 494

Going ahead to step 3:
The number 494 fits into 409 0 times, leaving a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 409, we get 409.
Take the next digit (0) from the dividend and append it to 409, then repeat: 4090 / 494

On to step 4:
When dividing 4090 by 494, we get 8 with a remainder of 138.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 3952 from 4090 leaves us with 138.
Append the next digit (6) from the dividend to 138 and continue with: 1386 / 494

Advancing to step 5:
494 can be fit into 1386 2 times, resulting in a remainder of 398.
Put 2 as the next digit of the answer. 
Result so far: 82.0
Deduct 988 from 1386 and we're left with 398.
Fetch the next digit (8) from the dividend, attach it to 398 and continue: 3988 / 494

On to step 6:
If we divide 3988 by 494, we get 8 and a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 828.0
If we subtract 3952 from 3988, we get 36.
Grab the next digit (4) from the dividend, add it to 36, then carry on: 364 / 494

Let's proceed to step 7:
If we divide 364 by 494, we get 0 and a remainder of 364.
Write down 0 as next digit of the result. 
Result so far: 8280.0
Subtract 0 from 364 to get 364.
Grab the next digit (0) from the dividend, add it to 364, then carry on: 3640 / 494

On to step 8:
The number 494 fits into 3640 7 times, leaving a remainder of 182.
Write down 7 as next digit of the result. 
Result so far: 82807.0
Subtracting 3458 from 3640 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Let's proceed to step 9:
The number 494 fits into 1820 3 times, leaving a remainder of 338.
The next digit of our result is 3. 
Result so far: 82807.3
If we subtract 1482 from 1820, we get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Let's proceed to step 10:
494 can be fit into 3380 6 times, resulting in a remainder of 416.
Use 6 as the next digit of our solution. 
Result so far: 82807.36
Subtracting 2964 from 3380 leaves us with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Going ahead to step 11:
The number 494 fits into 4160 8 times, leaving a remainder of 208.
Write down 8 as next digit of the result. 
Result so far: 82807.368
Subtracting 3952 from 4160 leaves us with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Step 12:
494 can be fit into 2080 4 times, resulting in a remainder of 104.
Record the quotient 4 as the next digit in the result. 
Result so far: 82807.3684
Subtracting 1976 from 2080 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 13:
If we divide 1040 by 494, we get 2 and a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 82807.36842
Deduct 988 from 1040 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 14:
If we divide 520 by 494, we get 1 and a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 82807.368421
Subtract 494 from 520 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 15:
494 goes into 260 0 times with a remainder of 260.
The next digit of our result is 0. 
Result so far: 82807.368421
Subtracting 0 from 260 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 16:
494 can be fit into 2600 5 times, resulting in a remainder of 130.
Put 5 as the next digit of the answer. 
Result so far: 82807.36842105
If we subtract 2470 from 2600, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

The final result is 82807.36842105 with a remainder of 1.3e-07.