We're dividing 40579930 by 861 
Our goal is to divide 40579930 by 861.

Moving on to step 1:
The number 861 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
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 / 861

Advancing to step 2:
If we divide 40 by 861, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Include the next digit (5) from the dividend after 40, then repeat: 405 / 861

Step 3:
861 goes into 405 0 times with a remainder of 405.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 405 and we're left with 405.
Include the next digit (7) from the dividend after 405, then repeat: 4057 / 861

Let's proceed to step 4:
The number 861 fits into 4057 4 times, leaving a remainder of 613.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3444 from 4057 to get 613.
Fetch the next digit (9) from the dividend, attach it to 613 and continue: 6139 / 861

Step 5:
861 goes into 6139 7 times with a remainder of 112.
Record the quotient 7 as the next digit in the result. 
Result so far: 47.0
Subtracting 6027 from 6139 leaves us with 112.
Bring next digit (9) of the dividend behind the 112 and repeat the process: 1129 / 861

Step 6:
If we divide 1129 by 861, we get 1 and a remainder of 268.
The next digit of our result is 1. 
Result so far: 471.0
The remainder is 268 after subtracting 861 from 1129.
Append the next digit (3) from the dividend to 268 and continue with: 2683 / 861

Moving on to step 7:
When dividing 2683 by 861, we get 3 with a remainder of 100.
Write down 3 as next digit of the result. 
Result so far: 4713.0
Deduct 2583 from 2683 and we're left with 100.
Append the next digit (0) from the dividend to 100 and continue with: 1000 / 861

Going ahead to step 8:
When dividing 1000 by 861, we get 1 with a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 47131.0
If we subtract 861 from 1000, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Advancing to step 9:
1390 divided by 861 is 1 with a remainder of 529.
The next digit of our result is 1. 
Result so far: 47131.1
Subtracting 861 from 1390 leaves us with 529.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5290, and continue the process.

Moving on to step 10:
When dividing 5290 by 861, we get 6 with a remainder of 124.
The number 6 becomes the next digit in our result. 
Result so far: 47131.16
If we take 5166 away from 5290, we end up with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Let's proceed to step 11:
861 goes into 1240 1 times with a remainder of 379.
The number 1 becomes the next digit in our result. 
Result so far: 47131.161
Subtracting 861 from 1240 leaves us with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Moving on to step 12:
If we divide 3790 by 861, we get 4 and a remainder of 346.
Use 4 as the next digit of our solution. 
Result so far: 47131.1614
Subtracting 3444 from 3790 leaves us 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.

On to step 13:
If we divide 3460 by 861, we get 4 and a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 47131.16144
If we take 3444 away from 3460, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 47131.16144 with a remainder of 1.6e-05.