40867473 ÷ 900 
We want to figure out the number of times 40867473 can be divided by 900.

Advancing to step 1:
The number 900 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 900

Let's proceed to step 2:
40 divided by 900 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (8) from the dividend and append it to 40, then repeat: 408 / 900

Step 3:
If we divide 408 by 900, we get 0 and a remainder of 408.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 408, we end up with 408.
Append the next digit (6) from the dividend to 408 and continue with: 4086 / 900

Moving on to step 4:
4086 divided by 900 is 4 with a remainder of 486.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3600 from 4086 and we're left with 486.
Bring next digit (7) of the dividend behind the 486 and repeat the process: 4867 / 900

Going ahead to step 5:
4867 divided by 900 is 5 with a remainder of 367.
Put 5 as the next digit of the answer. 
Result so far: 45.0
The remainder is 367 after subtracting 4500 from 4867.
Grab the next digit (4) from the dividend, add it to 367, then carry on: 3674 / 900

Advancing to step 6:
900 can be fit into 3674 4 times, resulting in a remainder of 74.
Put 4 as the next digit of the answer. 
Result so far: 454.0
Subtracting 3600 from 3674 leaves us with 74.
Append the next digit (7) from the dividend to 74 and continue with: 747 / 900

Step 7:
The number 900 fits into 747 0 times, leaving a remainder of 747.
Use 0 as the next digit of our solution. 
Result so far: 4540.0
The remainder is 747 after subtracting 0 from 747.
Bring next digit (3) of the dividend behind the 747 and repeat the process: 7473 / 900

Advancing to step 8:
900 goes into 7473 8 times with a remainder of 273.
Put 8 as the next digit of the answer. 
Result so far: 45408.0
Deduct 7200 from 7473 and we're left with 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

Moving on to step 9:
900 can be fit into 2730 3 times, resulting in a remainder of 30.
The next digit of our result is 3. 
Result so far: 45408.3
The remainder is 30 after subtracting 2700 from 2730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 900 fits into 300 0 times, leaving a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 45408.3
If we take 0 away from 300, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 11:
900 goes into 3000 3 times with a remainder of 300.
Write down 3 as next digit of the result. 
Result so far: 45408.303
If we take 2700 away from 3000, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 12:
The number 900 fits into 3000 3 times, leaving a remainder of 300.
The next digit of our result is 3. 
Result so far: 45408.3033
Subtracting 2700 from 3000 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Our division results in 45408.3033 with a remaining 0.003.