We look at the division of 40607934 by 813 
We're looking to find how many times 813 goes into 40607934.

On to step 1:
If we divide 4 by 813, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 813

Let's proceed to step 2:
40 divided by 813 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 813

Moving on to step 3:
The number 813 fits into 406 0 times, leaving a remainder of 406.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 406 after subtracting 0 from 406.
Fetch the next digit (0) from the dividend, attach it to 406 and continue: 4060 / 813

Advancing to step 4:
4060 divided by 813 is 4 with a remainder of 808.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 3252 from 4060, we get 808.
Include the next digit (7) from the dividend after 808, then repeat: 8087 / 813

Step 5:
8087 divided by 813 is 9 with a remainder of 770.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Subtracting 7317 from 8087 leaves us with 770.
Include the next digit (9) from the dividend after 770, then repeat: 7709 / 813

Moving on to step 6:
The number 813 fits into 7709 9 times, leaving a remainder of 392.
The next digit of our result is 9. 
Result so far: 499.0
Subtracting 7317 from 7709 leaves us with 392.
Fetch the next digit (3) from the dividend, attach it to 392 and continue: 3923 / 813

Let's proceed to step 7:
When dividing 3923 by 813, we get 4 with a remainder of 671.
Record the quotient 4 as the next digit in the result. 
Result so far: 4994.0
The remainder is 671 after subtracting 3252 from 3923.
Append the next digit (4) from the dividend to 671 and continue with: 6714 / 813

Let's proceed to step 8:
The number 813 fits into 6714 8 times, leaving a remainder of 210.
Record the quotient 8 as the next digit in the result. 
Result so far: 49948.0
If we take 6504 away from 6714, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 9:
When dividing 2100 by 813, we get 2 with a remainder of 474.
Use 2 as the next digit of our solution. 
Result so far: 49948.2
The remainder is 474 after subtracting 1626 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

On to step 10:
The number 813 fits into 4740 5 times, leaving a remainder of 675.
Record the quotient 5 as the next digit in the result. 
Result so far: 49948.25
Subtracting 4065 from 4740 leaves us with 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Moving on to step 11:
If we divide 6750 by 813, we get 8 and a remainder of 246.
Record the quotient 8 as the next digit in the result. 
Result so far: 49948.258
If we subtract 6504 from 6750, we get 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Going ahead to step 12:
If we divide 2460 by 813, we get 3 and a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 49948.2583
If we take 2439 away from 2460, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 13:
813 goes into 210 0 times with a remainder of 210.
The next digit of our result is 0. 
Result so far: 49948.2583
Subtracting 0 from 210 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 14:
2100 divided by 813 is 2 with a remainder of 474.
The next digit of our result is 2. 
Result so far: 49948.258302
If we subtract 1626 from 2100, we get 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Going ahead to step 15:
4740 divided by 813 is 5 with a remainder of 675.
Put 5 as the next digit of the answer. 
Result so far: 49948.2583025
Subtract 4065 from 4740 to get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Advancing to step 16:
The number 813 fits into 6750 8 times, leaving a remainder of 246.
The next digit of our result is 8. 
Result so far: 49948.25830258
The remainder is 246 after subtracting 6504 from 6750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

The final result is 49948.25830258 with a remainder of 2.46e-07.