We look at the division of 40473960 by 460 
Let's see how many times 460 fits into 40473960.

On to step 1:
When dividing 4 by 460, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 460

Advancing to step 2:
When dividing 40 by 460, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 460

Let's proceed to step 3:
When dividing 404 by 460, we get 0 with a remainder of 404.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 404, we get 404.
Append the next digit (7) from the dividend to 404 and continue with: 4047 / 460

On to step 4:
If we divide 4047 by 460, we get 8 and a remainder of 367.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 3680 from 4047 and we're left with 367.
Fetch the next digit (3) from the dividend, attach it to 367 and continue: 3673 / 460

Moving on to step 5:
If we divide 3673 by 460, we get 7 and a remainder of 453.
Write down 7 as next digit of the result. 
Result so far: 87.0
The remainder is 453 after subtracting 3220 from 3673.
Bring next digit (9) of the dividend behind the 453 and repeat the process: 4539 / 460

On to step 6:
The number 460 fits into 4539 9 times, leaving a remainder of 399.
Put 9 as the next digit of the answer. 
Result so far: 879.0
Subtracting 4140 from 4539 leaves us with 399.
Fetch the next digit (6) from the dividend, attach it to 399 and continue: 3996 / 460

Advancing to step 7:
3996 divided by 460 is 8 with a remainder of 316.
The next digit of our result is 8. 
Result so far: 8798.0
The remainder is 316 after subtracting 3680 from 3996.
Append the next digit (0) from the dividend to 316 and continue with: 3160 / 460

Let's proceed to step 8:
The number 460 fits into 3160 6 times, leaving a remainder of 400.
Use 6 as the next digit of our solution. 
Result so far: 87986.0
If we take 2760 away from 3160, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 9:
If we divide 4000 by 460, we get 8 and a remainder of 320.
Write down 8 as next digit of the result. 
Result so far: 87986.8
If we subtract 3680 from 4000, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 10:
3200 divided by 460 is 6 with a remainder of 440.
Use 6 as the next digit of our solution. 
Result so far: 87986.86
If we subtract 2760 from 3200, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 11:
If we divide 4400 by 460, we get 9 and a remainder of 260.
Write down 9 as next digit of the result. 
Result so far: 87986.869
Subtracting 4140 from 4400 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 12:
If we divide 2600 by 460, we get 5 and a remainder of 300.
Write down 5 as next digit of the result. 
Result so far: 87986.8695
If we take 2300 away from 2600, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 13:
460 can be fit into 3000 6 times, resulting in a remainder of 240.
Write down 6 as next digit of the result. 
Result so far: 87986.86956
If we subtract 2760 from 3000, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 14:
If we divide 2400 by 460, we get 5 and a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 87986.869565
Deduct 2300 from 2400 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 15:
When dividing 1000 by 460, we get 2 with a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 87986.8695652
If we subtract 920 from 1000, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 16:
If we divide 800 by 460, we get 1 and a remainder of 340.
Record the quotient 1 as the next digit in the result. 
Result so far: 87986.86956521
The remainder is 340 after subtracting 460 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The quotient of the division is 87986.86956521, and the remainder is 3.4e-07.