40696947 divided by 827 
We want to figure out the number of times 40696947 can be divided by 827.

Let's proceed to step 1:
The number 827 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 827

Moving on to step 2:
When dividing 40 by 827, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 827

Let's proceed to step 3:
If we divide 406 by 827, we get 0 and a remainder of 406.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 406 and we're left with 406.
Fetch the next digit (9) from the dividend, attach it to 406 and continue: 4069 / 827

Moving on to step 4:
4069 divided by 827 is 4 with a remainder of 761.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 3308 from 4069 to get 761.
Fetch the next digit (6) from the dividend, attach it to 761 and continue: 7616 / 827

Let's proceed to step 5:
When dividing 7616 by 827, we get 9 with a remainder of 173.
Use 9 as the next digit of our solution. 
Result so far: 49.0
If we subtract 7443 from 7616, we get 173.
Take the next digit (9) from the dividend and append it to 173, then repeat: 1739 / 827

Step 6:
The number 827 fits into 1739 2 times, leaving a remainder of 85.
The next digit of our result is 2. 
Result so far: 492.0
If we subtract 1654 from 1739, we get 85.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 827

Step 7:
The number 827 fits into 854 1 times, leaving a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 4921.0
The remainder is 27 after subtracting 827 from 854.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 827

Step 8:
827 can be fit into 277 0 times, resulting in a remainder of 277.
The next digit of our result is 0. 
Result so far: 49210.0
If we take 0 away from 277, we end up with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Let's proceed to step 9:
When dividing 2770 by 827, we get 3 with a remainder of 289.
Use 3 as the next digit of our solution. 
Result so far: 49210.3
Deduct 2481 from 2770 and we're left with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Step 10:
The number 827 fits into 2890 3 times, leaving a remainder of 409.
Record the quotient 3 as the next digit in the result. 
Result so far: 49210.33
Deduct 2481 from 2890 and we're left with 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

In conclusion, the division gives 49210.33 with a balance of 0.409.