We look at the division of 40239690 by 946 
Let's see how many times 946 fits into 40239690.

Going ahead to step 1:
946 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 946

Moving on to step 2:
If we divide 40 by 946, we get 0 and 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.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 946

On to step 3:
402 divided by 946 is 0 with a remainder of 402.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 402 to get 402.
Fetch the next digit (3) from the dividend, attach it to 402 and continue: 4023 / 946

On to step 4:
If we divide 4023 by 946, we get 4 and a remainder of 239.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 3784 away from 4023, we end up with 239.
Append the next digit (9) from the dividend to 239 and continue with: 2399 / 946

Going ahead to step 5:
946 can be fit into 2399 2 times, resulting in a remainder of 507.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
If we subtract 1892 from 2399, we get 507.
Append the next digit (6) from the dividend to 507 and continue with: 5076 / 946

Moving on to step 6:
5076 divided by 946 is 5 with a remainder of 346.
The number 5 becomes the next digit in our result. 
Result so far: 425.0
Deduct 4730 from 5076 and we're left with 346.
Grab the next digit (9) from the dividend, add it to 346, then carry on: 3469 / 946

Let's proceed to step 7:
When dividing 3469 by 946, we get 3 with a remainder of 631.
Use 3 as the next digit of our solution. 
Result so far: 4253.0
Subtract 2838 from 3469 to get 631.
Include the next digit (0) from the dividend after 631, then repeat: 6310 / 946

On to step 8:
946 goes into 6310 6 times with a remainder of 634.
Put 6 as the next digit of the answer. 
Result so far: 42536.0
If we take 5676 away from 6310, we end up with 634.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6340, and continue the process.

Step 9:
When dividing 6340 by 946, we get 6 with a remainder of 664.
Put 6 as the next digit of the answer. 
Result so far: 42536.6
Deduct 5676 from 6340 and we're left with 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Going ahead to step 10:
When dividing 6640 by 946, we get 7 with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 42536.67
Subtracting 6622 from 6640 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 11:
180 divided by 946 is 0 with a remainder of 180.
Record the quotient 0 as the next digit in the result. 
Result so far: 42536.67
Subtracting 0 from 180 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 12:
946 can be fit into 1800 1 times, resulting in a remainder of 854.
Record the quotient 1 as the next digit in the result. 
Result so far: 42536.6701
If we take 946 away from 1800, we end up with 854.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8540, and continue the process.

Advancing to step 13:
8540 divided by 946 is 9 with a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 42536.67019
If we subtract 8514 from 8540, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 14:
When dividing 260 by 946, we get 0 with a remainder of 260.
Put 0 as the next digit of the answer. 
Result so far: 42536.67019
If we take 0 away from 260, we end up 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.

Going ahead to step 15:
When dividing 2600 by 946, we get 2 with a remainder of 708.
Record the quotient 2 as the next digit in the result. 
Result so far: 42536.6701902
Subtract 1892 from 2600 to get 708.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7080, and continue the process.

Step 16:
If we divide 7080 by 946, we get 7 and a remainder of 458.
Write down 7 as next digit of the result. 
Result so far: 42536.67019027
The remainder is 458 after subtracting 6622 from 7080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

After the division, we end up with 42536.67019027 and a remainder of 4.58e-07.