We look at the division of 40692607 by 231 
We want to figure out the number of times 40692607 can be divided by 231.

Going ahead to step 1:
231 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 231

Advancing to step 2:
If we divide 40 by 231, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 231

Let's proceed to step 3:
The number 231 fits into 406 1 times, leaving a remainder of 175.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 231 away from 406, we end up with 175.
Take the next digit (9) from the dividend and append it to 175, then repeat: 1759 / 231

Going ahead to step 4:
1759 divided by 231 is 7 with a remainder of 142.
Put 7 as the next digit of the answer. 
Result so far: 17.0
If we take 1617 away from 1759, we end up with 142.
Fetch the next digit (2) from the dividend, attach it to 142 and continue: 1422 / 231

Going ahead to step 5:
If we divide 1422 by 231, we get 6 and a remainder of 36.
The next digit of our result is 6. 
Result so far: 176.0
If we take 1386 away from 1422, we end up with 36.
Take the next digit (6) from the dividend and append it to 36, then repeat: 366 / 231

Advancing to step 6:
When dividing 366 by 231, we get 1 with a remainder of 135.
The next digit of our result is 1. 
Result so far: 1761.0
Subtract 231 from 366 to get 135.
Include the next digit (0) from the dividend after 135, then repeat: 1350 / 231

Going ahead to step 7:
When dividing 1350 by 231, we get 5 with a remainder of 195.
The number 5 becomes the next digit in our result. 
Result so far: 17615.0
Deduct 1155 from 1350 and we're left with 195.
Include the next digit (7) from the dividend after 195, then repeat: 1957 / 231

Step 8:
231 can be fit into 1957 8 times, resulting in a remainder of 109.
Write down 8 as next digit of the result. 
Result so far: 176158.0
If we subtract 1848 from 1957, we get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Step 9:
When dividing 1090 by 231, we get 4 with a remainder of 166.
Write down 4 as next digit of the result. 
Result so far: 176158.4
Subtracting 924 from 1090 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Step 10:
The number 231 fits into 1660 7 times, leaving a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 176158.47
Subtract 1617 from 1660 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 11:
When dividing 430 by 231, we get 1 with a remainder of 199.
Use 1 as the next digit of our solution. 
Result so far: 176158.471
Subtracting 231 from 430 leaves us with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Advancing to step 12:
231 goes into 1990 8 times with a remainder of 142.
Use 8 as the next digit of our solution. 
Result so far: 176158.4718
If we take 1848 away from 1990, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Going ahead to step 13:
231 can be fit into 1420 6 times, resulting in a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 176158.47186
Deduct 1386 from 1420 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 14:
When dividing 340 by 231, we get 1 with a remainder of 109.
Use 1 as the next digit of our solution. 
Result so far: 176158.471861
If we take 231 away from 340, we end up with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

On to step 15:
231 goes into 1090 4 times with a remainder of 166.
Write down 4 as next digit of the result. 
Result so far: 176158.4718614
The remainder is 166 after subtracting 924 from 1090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Going ahead to step 16:
1660 divided by 231 is 7 with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 176158.47186147
If we subtract 1617 from 1660, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

The final result is 176158.47186147 with a remainder of 4.3e-08.