40473 ÷ 65 
We want to divide 40473 by 65.

Advancing to step 1:
When dividing 4 by 65, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 65

On to step 2:
When dividing 40 by 65, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 65

Let's proceed to step 3:
65 goes into 404 6 times with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 390 from 404 leaves us with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 65

Going ahead to step 4:
If we divide 147 by 65, we get 2 and a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 62.0
If we take 130 away from 147, we end up with 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 65

On to step 5:
173 divided by 65 is 2 with a remainder of 43.
Write down 2 as next digit of the result. 
Result so far: 622.0
Subtracting 130 from 173 leaves us with 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 6:
65 goes into 430 6 times with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 622.6
The remainder is 40 after subtracting 390 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
400 divided by 65 is 6 with a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 622.66
Subtracting 390 from 400 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Our division results in 622.66 with a remaining 0.01.