We look at the division of 40399439 by 930 
We're looking to find how many times 930 goes into 40399439.

Moving on to step 1:
4 divided by 930 is 0 with 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 930

Moving on to step 2:
40 divided by 930 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 930

Let's proceed to step 3:
930 goes into 403 0 times with a remainder of 403.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 403 and we're left with 403.
Take the next digit (9) from the dividend and append it to 403, then repeat: 4039 / 930

Let's proceed to step 4:
If we divide 4039 by 930, we get 4 and a remainder of 319.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3720 from 4039 and we're left with 319.
Append the next digit (9) from the dividend to 319 and continue with: 3199 / 930

Moving on to step 5:
The number 930 fits into 3199 3 times, leaving a remainder of 409.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Deduct 2790 from 3199 and we're left with 409.
Bring next digit (4) of the dividend behind the 409 and repeat the process: 4094 / 930

Step 6:
When dividing 4094 by 930, we get 4 with a remainder of 374.
Use 4 as the next digit of our solution. 
Result so far: 434.0
If we subtract 3720 from 4094, we get 374.
Bring next digit (3) of the dividend behind the 374 and repeat the process: 3743 / 930

On to step 7:
3743 divided by 930 is 4 with a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 4344.0
Deduct 3720 from 3743 and we're left with 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 930

Step 8:
239 divided by 930 is 0 with a remainder of 239.
Put 0 as the next digit of the answer. 
Result so far: 43440.0
Deduct 0 from 239 and we're left with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Step 9:
930 can be fit into 2390 2 times, resulting in a remainder of 530.
The number 2 becomes the next digit in our result. 
Result so far: 43440.2
Subtract 1860 from 2390 to get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Going ahead to step 10:
When dividing 5300 by 930, we get 5 with a remainder of 650.
Record the quotient 5 as the next digit in the result. 
Result so far: 43440.25
Subtract 4650 from 5300 to get 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Let's proceed to step 11:
When dividing 6500 by 930, we get 6 with a remainder of 920.
Record the quotient 6 as the next digit in the result. 
Result so far: 43440.256
Subtracting 5580 from 6500 leaves us with 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Step 12:
If we divide 9200 by 930, we get 9 and a remainder of 830.
Write down 9 as next digit of the result. 
Result so far: 43440.2569
The remainder is 830 after subtracting 8370 from 9200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

Advancing to step 13:
If we divide 8300 by 930, we get 8 and a remainder of 860.
The number 8 becomes the next digit in our result. 
Result so far: 43440.25698
If we subtract 7440 from 8300, we get 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8600, and continue the process.

Step 14:
The number 930 fits into 8600 9 times, leaving a remainder of 230.
Put 9 as the next digit of the answer. 
Result so far: 43440.256989
If we take 8370 away from 8600, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 15:
930 can be fit into 2300 2 times, resulting in a remainder of 440.
The next digit of our result is 2. 
Result so far: 43440.2569892
If we take 1860 away from 2300, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Advancing to step 16:
930 goes into 4400 4 times with a remainder of 680.
Write down 4 as next digit of the result. 
Result so far: 43440.25698924
The remainder is 680 after subtracting 3720 from 4400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

In conclusion, the division gives 43440.25698924 with a balance of 6.8e-07.