We're dividing 40323654 by 93 
We want to figure out the number of times 40323654 can be divided by 93.

Let's proceed to step 1:
93 can be fit into 4 0 times, resulting in 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 / 93

Let's proceed to step 2:
40 divided by 93 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 93

Moving on to step 3:
The number 93 fits into 403 4 times, leaving a remainder of 31.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 372 from 403 and we're left with 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 93

Let's proceed to step 4:
93 goes into 312 3 times with a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 43.0
If we subtract 279 from 312, we get 33.
Take the next digit (3) from the dividend and append it to 33, then repeat: 333 / 93

Advancing to step 5:
93 goes into 333 3 times with a remainder of 54.
Put 3 as the next digit of the answer. 
Result so far: 433.0
Deduct 279 from 333 and we're left with 54.
Fetch the next digit (6) from the dividend, attach it to 54 and continue: 546 / 93

Let's proceed to step 6:
546 divided by 93 is 5 with a remainder of 81.
Put 5 as the next digit of the answer. 
Result so far: 4335.0
If we subtract 465 from 546, we get 81.
Take the next digit (5) from the dividend and append it to 81, then repeat: 815 / 93

On to step 7:
When dividing 815 by 93, we get 8 with a remainder of 71.
Use 8 as the next digit of our solution. 
Result so far: 43358.0
If we take 744 away from 815, we end up with 71.
Append the next digit (4) from the dividend to 71 and continue with: 714 / 93

On to step 8:
If we divide 714 by 93, we get 7 and a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 433587.0
If we subtract 651 from 714, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Step 9:
630 divided by 93 is 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 433587.6
Deduct 558 from 630 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 10:
When dividing 720 by 93, we get 7 with a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 433587.67
If we take 651 away from 720, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 11:
When dividing 690 by 93, we get 7 with a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 433587.677
Subtracting 651 from 690 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

After the division, we end up with 433587.677 and a remainder of 0.0039.