We're dividing 40972699 by 926 
Our goal is to divide 40972699 by 926.

Let's proceed to step 1:
4 divided by 926 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 926

Moving on to step 2:
If we divide 40 by 926, we get 0 and 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.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 926

Step 3:
926 can be fit into 409 0 times, resulting in a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 409 leaves us with 409.
Take the next digit (7) from the dividend and append it to 409, then repeat: 4097 / 926

On to step 4:
926 goes into 4097 4 times with a remainder of 393.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 3704 from 4097 and we're left with 393.
Grab the next digit (2) from the dividend, add it to 393, then carry on: 3932 / 926

Going ahead to step 5:
When dividing 3932 by 926, we get 4 with a remainder of 228.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
The remainder is 228 after subtracting 3704 from 3932.
Bring next digit (6) of the dividend behind the 228 and repeat the process: 2286 / 926

Step 6:
926 goes into 2286 2 times with a remainder of 434.
Write down 2 as next digit of the result. 
Result so far: 442.0
Subtract 1852 from 2286 to get 434.
Fetch the next digit (9) from the dividend, attach it to 434 and continue: 4349 / 926

Advancing to step 7:
926 goes into 4349 4 times with a remainder of 645.
The next digit of our result is 4. 
Result so far: 4424.0
Deduct 3704 from 4349 and we're left with 645.
Take the next digit (9) from the dividend and append it to 645, then repeat: 6459 / 926

Advancing to step 8:
6459 divided by 926 is 6 with a remainder of 903.
The number 6 becomes the next digit in our result. 
Result so far: 44246.0
If we take 5556 away from 6459, we end up with 903.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9030, and continue the process.

Advancing to step 9:
The number 926 fits into 9030 9 times, leaving a remainder of 696.
The next digit of our result is 9. 
Result so far: 44246.9
The remainder is 696 after subtracting 8334 from 9030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6960, and continue the process.

Let's proceed to step 10:
If we divide 6960 by 926, we get 7 and a remainder of 478.
The number 7 becomes the next digit in our result. 
Result so far: 44246.97
Subtract 6482 from 6960 to get 478.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4780, and continue the process.

Advancing to step 11:
The number 926 fits into 4780 5 times, leaving a remainder of 150.
The number 5 becomes the next digit in our result. 
Result so far: 44246.975
Deduct 4630 from 4780 and we're left with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Moving on to step 12:
926 can be fit into 1500 1 times, resulting in a remainder of 574.
Put 1 as the next digit of the answer. 
Result so far: 44246.9751
If we take 926 away from 1500, we end up with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

Step 13:
When dividing 5740 by 926, we get 6 with a remainder of 184.
Record the quotient 6 as the next digit in the result. 
Result so far: 44246.97516
Subtract 5556 from 5740 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 14:
1840 divided by 926 is 1 with a remainder of 914.
The next digit of our result is 1. 
Result so far: 44246.975161
If we subtract 926 from 1840, we get 914.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9140, and continue the process.

Advancing to step 15:
926 goes into 9140 9 times with a remainder of 806.
The next digit of our result is 9. 
Result so far: 44246.9751619
Subtract 8334 from 9140 to get 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

Moving on to step 16:
926 goes into 8060 8 times with a remainder of 652.
Record the quotient 8 as the next digit in the result. 
Result so far: 44246.97516198
If we subtract 7408 from 8060, we get 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

After the division, we end up with 44246.97516198 and a remainder of 6.52e-07.