We're dividing 40683923 by 946 
We want to figure out the number of times 40683923 can be divided by 946.

Step 1:
946 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 946

Advancing to step 2:
When dividing 40 by 946, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 946

Let's proceed to step 3:
406 divided by 946 is 0 with a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 406 to get 406.
Fetch the next digit (8) from the dividend, attach it to 406 and continue: 4068 / 946

Moving on to step 4:
If we divide 4068 by 946, we get 4 and a remainder of 284.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 3784 from 4068, we get 284.
Bring next digit (3) of the dividend behind the 284 and repeat the process: 2843 / 946

Going ahead to step 5:
946 goes into 2843 3 times with a remainder of 5.
The next digit of our result is 3. 
Result so far: 43.0
The remainder is 5 after subtracting 2838 from 2843.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 946

Moving on to step 6:
The number 946 fits into 59 0 times, leaving a remainder of 59.
Put 0 as the next digit of the answer. 
Result so far: 430.0
If we subtract 0 from 59, we get 59.
Take the next digit (2) from the dividend and append it to 59, then repeat: 592 / 946

Let's proceed to step 7:
946 can be fit into 592 0 times, resulting in a remainder of 592.
The next digit of our result is 0. 
Result so far: 4300.0
Subtracting 0 from 592 leaves us with 592.
Include the next digit (3) from the dividend after 592, then repeat: 5923 / 946

Let's proceed to step 8:
946 goes into 5923 6 times with a remainder of 247.
Record the quotient 6 as the next digit in the result. 
Result so far: 43006.0
Subtract 5676 from 5923 to get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Going ahead to step 9:
946 can be fit into 2470 2 times, resulting in a remainder of 578.
Put 2 as the next digit of the answer. 
Result so far: 43006.2
Deduct 1892 from 2470 and we're left with 578.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5780, and continue the process.

Going ahead to step 10:
5780 divided by 946 is 6 with a remainder of 104.
The next digit of our result is 6. 
Result so far: 43006.26
Subtracting 5676 from 5780 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 11:
946 goes into 1040 1 times with a remainder of 94.
Write down 1 as next digit of the result. 
Result so far: 43006.261
Deduct 946 from 1040 and we're left with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Going ahead to step 12:
When dividing 940 by 946, we get 0 with a remainder of 940.
The next digit of our result is 0. 
Result so far: 43006.261
The remainder is 940 after subtracting 0 from 940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9400, and continue the process.

Advancing to step 13:
946 goes into 9400 9 times with a remainder of 886.
Write down 9 as next digit of the result. 
Result so far: 43006.26109
Deduct 8514 from 9400 and we're left with 886.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8860, and continue the process.

On to step 14:
The number 946 fits into 8860 9 times, leaving a remainder of 346.
The number 9 becomes the next digit in our result. 
Result so far: 43006.261099
Deduct 8514 from 8860 and we're left with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

In conclusion, the division gives 43006.261099 with a balance of 3.46e-05.