40587234 ÷ 523 
Let's see how many times 523 fits into 40587234.

Step 1:
If we divide 4 by 523, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 523

On to step 2:
523 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (5) of the dividend behind the 40 and repeat the process: 405 / 523

Moving on to step 3:
523 can be fit into 405 0 times, resulting in a remainder of 405.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 405 to get 405.
Bring next digit (8) of the dividend behind the 405 and repeat the process: 4058 / 523

Moving on to step 4:
523 can be fit into 4058 7 times, resulting in a remainder of 397.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 3661 from 4058 to get 397.
Grab the next digit (7) from the dividend, add it to 397, then carry on: 3977 / 523

Let's proceed to step 5:
3977 divided by 523 is 7 with a remainder of 316.
Write down 7 as next digit of the result. 
Result so far: 77.0
The remainder is 316 after subtracting 3661 from 3977.
Include the next digit (2) from the dividend after 316, then repeat: 3162 / 523

Step 6:
If we divide 3162 by 523, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 776.0
The remainder is 24 after subtracting 3138 from 3162.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 523

Moving on to step 7:
When dividing 243 by 523, we get 0 with a remainder of 243.
Put 0 as the next digit of the answer. 
Result so far: 7760.0
Subtract 0 from 243 to get 243.
Append the next digit (4) from the dividend to 243 and continue with: 2434 / 523

Moving on to step 8:
When dividing 2434 by 523, we get 4 with a remainder of 342.
Use 4 as the next digit of our solution. 
Result so far: 77604.0
If we take 2092 away from 2434, we end up with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

On to step 9:
When dividing 3420 by 523, we get 6 with a remainder of 282.
Record the quotient 6 as the next digit in the result. 
Result so far: 77604.6
If we take 3138 away from 3420, we end up with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Going ahead to step 10:
523 goes into 2820 5 times with a remainder of 205.
The next digit of our result is 5. 
Result so far: 77604.65
If we subtract 2615 from 2820, we get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Moving on to step 11:
When dividing 2050 by 523, we get 3 with a remainder of 481.
Write down 3 as next digit of the result. 
Result so far: 77604.653
If we subtract 1569 from 2050, we get 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Step 12:
523 goes into 4810 9 times with a remainder of 103.
Put 9 as the next digit of the answer. 
Result so far: 77604.6539
If we subtract 4707 from 4810, we get 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Advancing to step 13:
1030 divided by 523 is 1 with a remainder of 507.
The number 1 becomes the next digit in our result. 
Result so far: 77604.65391
Deduct 523 from 1030 and we're left with 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5070, and continue the process.

Step 14:
523 can be fit into 5070 9 times, resulting in a remainder of 363.
Use 9 as the next digit of our solution. 
Result so far: 77604.653919
Subtracting 4707 from 5070 leaves us with 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

On to step 15:
When dividing 3630 by 523, we get 6 with a remainder of 492.
Record the quotient 6 as the next digit in the result. 
Result so far: 77604.6539196
Deduct 3138 from 3630 and we're left with 492.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4920, and continue the process.

Moving on to step 16:
When dividing 4920 by 523, we get 9 with a remainder of 213.
Record the quotient 9 as the next digit in the result. 
Result so far: 77604.65391969
If we take 4707 away from 4920, we end up with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

After the division, we end up with 77604.65391969 and a remainder of 2.13e-07.