We're dividing 40931067 by 780 
We want to figure out the number of times 40931067 can be divided by 780.

Step 1:
780 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 780

Going ahead to step 2:
780 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 780

Advancing to step 3:
When dividing 409 by 780, we get 0 with a remainder of 409.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 409 to get 409.
Include the next digit (3) from the dividend after 409, then repeat: 4093 / 780

On to step 4:
780 can be fit into 4093 5 times, resulting in a remainder of 193.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 3900 from 4093 leaves us with 193.
Include the next digit (1) from the dividend after 193, then repeat: 1931 / 780

Let's proceed to step 5:
780 goes into 1931 2 times with a remainder of 371.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 1560 from 1931 to get 371.
Append the next digit (0) from the dividend to 371 and continue with: 3710 / 780

Advancing to step 6:
The number 780 fits into 3710 4 times, leaving a remainder of 590.
Put 4 as the next digit of the answer. 
Result so far: 524.0
Deduct 3120 from 3710 and we're left with 590.
Grab the next digit (6) from the dividend, add it to 590, then carry on: 5906 / 780

Let's proceed to step 7:
If we divide 5906 by 780, we get 7 and a remainder of 446.
The next digit of our result is 7. 
Result so far: 5247.0
If we subtract 5460 from 5906, we get 446.
Grab the next digit (7) from the dividend, add it to 446, then carry on: 4467 / 780

Let's proceed to step 8:
4467 divided by 780 is 5 with a remainder of 567.
Put 5 as the next digit of the answer. 
Result so far: 52475.0
The remainder is 567 after subtracting 3900 from 4467.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5670, and continue the process.

Going ahead to step 9:
When dividing 5670 by 780, we get 7 with a remainder of 210.
The number 7 becomes the next digit in our result. 
Result so far: 52475.7
Subtract 5460 from 5670 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 10:
780 can be fit into 2100 2 times, resulting in a remainder of 540.
Write down 2 as next digit of the result. 
Result so far: 52475.72
The remainder is 540 after subtracting 1560 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Let's proceed to step 11:
780 goes into 5400 6 times with a remainder of 720.
Use 6 as the next digit of our solution. 
Result so far: 52475.726
If we subtract 4680 from 5400, we get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Moving on to step 12:
780 can be fit into 7200 9 times, resulting in a remainder of 180.
Put 9 as the next digit of the answer. 
Result so far: 52475.7269
If we take 7020 away from 7200, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 13:
The number 780 fits into 1800 2 times, leaving a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 52475.72692
Deduct 1560 from 1800 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 14:
780 goes into 2400 3 times with a remainder of 60.
The number 3 becomes the next digit in our result. 
Result so far: 52475.726923
If we take 2340 away from 2400, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 15:
780 can be fit into 600 0 times, resulting in a remainder of 600.
Put 0 as the next digit of the answer. 
Result so far: 52475.726923
The remainder is 600 after subtracting 0 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Advancing to step 16:
The number 780 fits into 6000 7 times, leaving a remainder of 540.
Record the quotient 7 as the next digit in the result. 
Result so far: 52475.72692307
The remainder is 540 after subtracting 5460 from 6000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

In conclusion, the division gives 52475.72692307 with a balance of 5.4e-07.