40159446 ÷ 158 
We want to figure out the number of times 40159446 can be divided by 158.

Advancing to step 1:
4 divided by 158 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 158

Step 2:
The number 158 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 158

On to step 3:
401 divided by 158 is 2 with a remainder of 85.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 316 from 401 and we're left with 85.
Take the next digit (5) from the dividend and append it to 85, then repeat: 855 / 158

Let's proceed to step 4:
855 divided by 158 is 5 with a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 25.0
If we take 790 away from 855, we end up with 65.
Include the next digit (9) from the dividend after 65, then repeat: 659 / 158

Going ahead to step 5:
158 goes into 659 4 times with a remainder of 27.
The next digit of our result is 4. 
Result so far: 254.0
Subtract 632 from 659 to get 27.
Append the next digit (4) from the dividend to 27 and continue with: 274 / 158

Moving on to step 6:
If we divide 274 by 158, we get 1 and a remainder of 116.
Write down 1 as next digit of the result. 
Result so far: 2541.0
If we take 158 away from 274, we end up with 116.
Take the next digit (4) from the dividend and append it to 116, then repeat: 1164 / 158

Step 7:
When dividing 1164 by 158, we get 7 with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 25417.0
If we subtract 1106 from 1164, we get 58.
Take the next digit (6) from the dividend and append it to 58, then repeat: 586 / 158

Let's proceed to step 8:
158 can be fit into 586 3 times, resulting in a remainder of 112.
Use 3 as the next digit of our solution. 
Result so far: 254173.0
Subtracting 474 from 586 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 9:
158 can be fit into 1120 7 times, resulting in a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 254173.7
Deduct 1106 from 1120 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
158 goes into 140 0 times with a remainder of 140.
The next digit of our result is 0. 
Result so far: 254173.7
Deduct 0 from 140 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 11:
If we divide 1400 by 158, we get 8 and a remainder of 136.
Put 8 as the next digit of the answer. 
Result so far: 254173.708
Subtract 1264 from 1400 to get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

On to step 12:
158 can be fit into 1360 8 times, resulting in a remainder of 96.
Write down 8 as next digit of the result. 
Result so far: 254173.7088
If we subtract 1264 from 1360, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

The final outcome is 254173.7088, with a leftover of 0.00096.