We divide 40417 by 92
We're looking to find how many times 92 goes into 40417.

Moving on to step 1:
The number 92 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 92

Advancing to step 2:
92 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 92

Step 3:
92 can be fit into 404 4 times, resulting in a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 368 from 404 to get 36.
Grab the next digit (1) from the dividend, add it to 36, then carry on: 361 / 92

Step 4:
361 divided by 92 is 3 with a remainder of 85.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Deduct 276 from 361 and we're left with 85.
Bring next digit (7) of the dividend behind the 85 and repeat the process: 857 / 92

Moving on to step 5:
The number 92 fits into 857 9 times, leaving a remainder of 29.
The next digit of our result is 9. 
Result so far: 439.0
Subtract 828 from 857 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 6:
92 goes into 290 3 times with a remainder of 14.
The next digit of our result is 3. 
Result so far: 439.3
Subtracting 276 from 290 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
When dividing 140 by 92, we get 1 with a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 439.31
If we take 92 away from 140, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
480 divided by 92 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 439.315
Subtract 460 from 480 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
The number 92 fits into 200 2 times, leaving a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 439.3152
Subtract 184 from 200 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
The number 92 fits into 160 1 times, leaving a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 439.31521
The remainder is 68 after subtracting 92 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 11:
92 goes into 680 7 times with a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 439.315217
Subtracting 644 from 680 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 12:
When dividing 360 by 92, we get 3 with a remainder of 84.
Put 3 as the next digit of the answer. 
Result so far: 439.3152173
Deduct 276 from 360 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 13:
If we divide 840 by 92, we get 9 and a remainder of 12.
The next digit of our result is 9. 
Result so far: 439.31521739
Deduct 828 from 840 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 439.31521739 with a balance of 1.2e-08.