40528508 ÷ 400 
We're looking to find how many times 400 goes into 40528508.

Advancing to step 1:
The number 400 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 400

Advancing to step 2:
40 divided by 400 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 400

Going ahead to step 3:
400 can be fit into 405 1 times, resulting in a remainder of 5.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 400 from 405, we get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 400

Moving on to step 4:
If we divide 52 by 400, we get 0 and a remainder of 52.
Write down 0 as next digit of the result. 
Result so far: 10.0
The remainder is 52 after subtracting 0 from 52.
Include the next digit (8) from the dividend after 52, then repeat: 528 / 400

On to step 5:
If we divide 528 by 400, we get 1 and a remainder of 128.
The next digit of our result is 1. 
Result so far: 101.0
If we take 400 away from 528, we end up with 128.
Include the next digit (5) from the dividend after 128, then repeat: 1285 / 400

Advancing to step 6:
1285 divided by 400 is 3 with a remainder of 85.
The next digit of our result is 3. 
Result so far: 1013.0
If we take 1200 away from 1285, we end up with 85.
Bring next digit (0) of the dividend behind the 85 and repeat the process: 850 / 400

Going ahead to step 7:
When dividing 850 by 400, we get 2 with a remainder of 50.
Write down 2 as next digit of the result. 
Result so far: 10132.0
If we subtract 800 from 850, we get 50.
Take the next digit (8) from the dividend and append it to 50, then repeat: 508 / 400

Advancing to step 8:
When dividing 508 by 400, we get 1 with a remainder of 108.
The next digit of our result is 1. 
Result so far: 101321.0
If we take 400 away from 508, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 9:
400 goes into 1080 2 times with a remainder of 280.
Record the quotient 2 as the next digit in the result. 
Result so far: 101321.2
If we subtract 800 from 1080, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 10:
2800 divided by 400 is 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 101321.27
If we take 2800 away from 2800, we end up 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:
0 divided by 400 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 101321.27
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.

Advancing to step 12:
400 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 101321.27
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.

The final result is 101321.27 with a remainder of 0.0.