40849346 divided by 423 
We're looking to find how many times 423 goes into 40849346.

Moving on to step 1:
4 divided by 423 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 423

Step 2:
The number 423 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
If we subtract 0 from 40, we get 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 423

Advancing to step 3:
423 goes into 408 0 times with a remainder of 408.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 408 and we're left with 408.
Grab the next digit (4) from the dividend, add it to 408, then carry on: 4084 / 423

Let's proceed to step 4:
4084 divided by 423 is 9 with a remainder of 277.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtract 3807 from 4084 to get 277.
Bring next digit (9) of the dividend behind the 277 and repeat the process: 2779 / 423

Moving on to step 5:
2779 divided by 423 is 6 with a remainder of 241.
The next digit of our result is 6. 
Result so far: 96.0
If we subtract 2538 from 2779, we get 241.
Bring next digit (3) of the dividend behind the 241 and repeat the process: 2413 / 423

On to step 6:
2413 divided by 423 is 5 with a remainder of 298.
Write down 5 as next digit of the result. 
Result so far: 965.0
The remainder is 298 after subtracting 2115 from 2413.
Include the next digit (4) from the dividend after 298, then repeat: 2984 / 423

Advancing to step 7:
2984 divided by 423 is 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 9657.0
Subtract 2961 from 2984 to get 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 423

Advancing to step 8:
423 goes into 236 0 times with a remainder of 236.
Write down 0 as next digit of the result. 
Result so far: 96570.0
If we subtract 0 from 236, 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 9:
423 can be fit into 2360 5 times, resulting in a remainder of 245.
Record the quotient 5 as the next digit in the result. 
Result so far: 96570.5
Deduct 2115 from 2360 and we're left with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Going ahead to step 10:
If we divide 2450 by 423, we get 5 and a remainder of 335.
Record the quotient 5 as the next digit in the result. 
Result so far: 96570.55
Subtract 2115 from 2450 to get 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

The final outcome is 96570.55, with a leftover of 0.335.