90040667 ÷ 354 
We're looking to find how many times 354 goes into 90040667.

Let's proceed to step 1:
354 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 354

Step 2:
If we divide 90 by 354, we get 0 and a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 90, we end up with 90.
Take the next digit (0) from the dividend and append it to 90, then repeat: 900 / 354

Going ahead to step 3:
354 goes into 900 2 times with a remainder of 192.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 708 from 900 and we're left with 192.
Bring next digit (4) of the dividend behind the 192 and repeat the process: 1924 / 354

Step 4:
If we divide 1924 by 354, we get 5 and a remainder of 154.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtracting 1770 from 1924 leaves us with 154.
Take the next digit (0) from the dividend and append it to 154, then repeat: 1540 / 354

On to step 5:
The number 354 fits into 1540 4 times, leaving a remainder of 124.
The next digit of our result is 4. 
Result so far: 254.0
Deduct 1416 from 1540 and we're left with 124.
Bring next digit (6) of the dividend behind the 124 and repeat the process: 1246 / 354

Going ahead to step 6:
The number 354 fits into 1246 3 times, leaving a remainder of 184.
Use 3 as the next digit of our solution. 
Result so far: 2543.0
Subtract 1062 from 1246 to get 184.
Take the next digit (6) from the dividend and append it to 184, then repeat: 1846 / 354

Step 7:
1846 divided by 354 is 5 with a remainder of 76.
Record the quotient 5 as the next digit in the result. 
Result so far: 25435.0
If we subtract 1770 from 1846, we get 76.
Fetch the next digit (7) from the dividend, attach it to 76 and continue: 767 / 354

Advancing to step 8:
The number 354 fits into 767 2 times, leaving a remainder of 59.
Put 2 as the next digit of the answer. 
Result so far: 254352.0
If we subtract 708 from 767, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 9:
When dividing 590 by 354, we get 1 with a remainder of 236.
Use 1 as the next digit of our solution. 
Result so far: 254352.1
If we subtract 354 from 590, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Advancing to step 10:
When dividing 2360 by 354, we get 6 with a remainder of 236.
The next digit of our result is 6. 
Result so far: 254352.16
Subtract 2124 from 2360 to get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 11:
The number 354 fits into 2360 6 times, leaving a remainder of 236.
Use 6 as the next digit of our solution. 
Result so far: 254352.166
If we subtract 2124 from 2360, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Our division results in 254352.166 with a remaining 0.0236.