40934714 ÷ 927 
Our goal is to divide 40934714 by 927.

Advancing to step 1:
4 divided by 927 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 927

Step 2:
If we divide 40 by 927, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (9) from the dividend after 40, then repeat: 409 / 927

Let's proceed to step 3:
927 can be fit into 409 0 times, resulting in a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 409, we end up with 409.
Include the next digit (3) from the dividend after 409, then repeat: 4093 / 927

Advancing to step 4:
When dividing 4093 by 927, we get 4 with a remainder of 385.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 3708 from 4093 and we're left with 385.
Take the next digit (4) from the dividend and append it to 385, then repeat: 3854 / 927

Step 5:
927 can be fit into 3854 4 times, resulting in a remainder of 146.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtracting 3708 from 3854 leaves us with 146.
Bring next digit (7) of the dividend behind the 146 and repeat the process: 1467 / 927

Moving on to step 6:
927 goes into 1467 1 times with a remainder of 540.
The next digit of our result is 1. 
Result so far: 441.0
Subtracting 927 from 1467 leaves us with 540.
Grab the next digit (1) from the dividend, add it to 540, then carry on: 5401 / 927

Step 7:
5401 divided by 927 is 5 with a remainder of 766.
Record the quotient 5 as the next digit in the result. 
Result so far: 4415.0
Subtracting 4635 from 5401 leaves us with 766.
Fetch the next digit (4) from the dividend, attach it to 766 and continue: 7664 / 927

Step 8:
927 goes into 7664 8 times with a remainder of 248.
Use 8 as the next digit of our solution. 
Result so far: 44158.0
If we subtract 7416 from 7664, we get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Going ahead to step 9:
927 goes into 2480 2 times with a remainder of 626.
The next digit of our result is 2. 
Result so far: 44158.2
Subtract 1854 from 2480 to get 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6260, and continue the process.

Going ahead to step 10:
When dividing 6260 by 927, we get 6 with a remainder of 698.
Record the quotient 6 as the next digit in the result. 
Result so far: 44158.26
Deduct 5562 from 6260 and we're left with 698.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6980, and continue the process.

On to step 11:
927 can be fit into 6980 7 times, resulting in a remainder of 491.
Write down 7 as next digit of the result. 
Result so far: 44158.267
If we take 6489 away from 6980, we end up with 491.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4910, and continue the process.

Moving on to step 12:
The number 927 fits into 4910 5 times, leaving a remainder of 275.
The next digit of our result is 5. 
Result so far: 44158.2675
Subtract 4635 from 4910 to get 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Step 13:
2750 divided by 927 is 2 with a remainder of 896.
The number 2 becomes the next digit in our result. 
Result so far: 44158.26752
If we take 1854 away from 2750, we end up with 896.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8960, and continue the process.

Advancing to step 14:
8960 divided by 927 is 9 with a remainder of 617.
The next digit of our result is 9. 
Result so far: 44158.267529
Deduct 8343 from 8960 and we're left with 617.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6170, and continue the process.

Advancing to step 15:
When dividing 6170 by 927, we get 6 with a remainder of 608.
Use 6 as the next digit of our solution. 
Result so far: 44158.2675296
Deduct 5562 from 6170 and we're left with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

Let's proceed to step 16:
The number 927 fits into 6080 6 times, leaving a remainder of 518.
Use 6 as the next digit of our solution. 
Result so far: 44158.26752966
Subtracting 5562 from 6080 leaves us with 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

The final outcome is 44158.26752966, with a leftover of 5.18e-07.