We're dividing 40316708 by 92 
We're looking to find how many times 92 goes into 40316708.

On to step 1:
If we divide 4 by 92, 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.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 92

Let's proceed to step 2:
92 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (3) from the dividend, attach it to 40 and continue: 403 / 92

Going ahead to step 3:
The number 92 fits into 403 4 times, leaving a remainder of 35.
The next digit of our result is 4. 
Result so far: 4.0
If we take 368 away from 403, we end up with 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 92

Moving on to step 4:
92 can be fit into 351 3 times, resulting in a remainder of 75.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Deduct 276 from 351 and we're left with 75.
Fetch the next digit (6) from the dividend, attach it to 75 and continue: 756 / 92

Step 5:
756 divided by 92 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 438.0
If we take 736 away from 756, we end up with 20.
Fetch the next digit (7) from the dividend, attach it to 20 and continue: 207 / 92

Advancing to step 6:
92 can be fit into 207 2 times, resulting in a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 4382.0
Subtracting 184 from 207 leaves us with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 92

Moving on to step 7:
The number 92 fits into 230 2 times, leaving a remainder of 46.
Put 2 as the next digit of the answer. 
Result so far: 43822.0
The remainder is 46 after subtracting 184 from 230.
Fetch the next digit (8) from the dividend, attach it to 46 and continue: 468 / 92

Let's proceed to step 8:
If we divide 468 by 92, we get 5 and a remainder of 8.
Record the quotient 5 as the next digit in the result. 
Result so far: 438225.0
The remainder is 8 after subtracting 460 from 468.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
92 goes into 80 0 times with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 438225.0
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 10:
The number 92 fits into 800 8 times, leaving a remainder of 64.
The next digit of our result is 8. 
Result so far: 438225.08
Deduct 736 from 800 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
If we divide 640 by 92, we get 6 and a remainder of 88.
Put 6 as the next digit of the answer. 
Result so far: 438225.086
Subtract 552 from 640 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 12:
92 goes into 880 9 times with a remainder of 52.
Record the quotient 9 as the next digit in the result. 
Result so far: 438225.0869
Subtract 828 from 880 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 13:
When dividing 520 by 92, we get 5 with a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 438225.08695
If we take 460 away from 520, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 14:
The number 92 fits into 600 6 times, leaving a remainder of 48.
The number 6 becomes the next digit in our result. 
Result so far: 438225.086956
Subtract 552 from 600 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 15:
If we divide 480 by 92, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 438225.0869565
Deduct 460 from 480 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 16:
92 goes into 200 2 times with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 438225.08695652
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.

The final outcome is 438225.08695652, with a leftover of 1.6e-08.