We look at the division of 40196470 by 860 
Our goal is to divide 40196470 by 860.

Step 1:
860 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 860

Going ahead to step 2:
If we divide 40 by 860, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 860

Let's proceed to step 3:
When dividing 401 by 860, we get 0 with a remainder of 401.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 401, we end up with 401.
Fetch the next digit (9) from the dividend, attach it to 401 and continue: 4019 / 860

Going ahead to step 4:
The number 860 fits into 4019 4 times, leaving a remainder of 579.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 579 after subtracting 3440 from 4019.
Append the next digit (6) from the dividend to 579 and continue with: 5796 / 860

On to step 5:
When dividing 5796 by 860, we get 6 with a remainder of 636.
The next digit of our result is 6. 
Result so far: 46.0
If we take 5160 away from 5796, we end up with 636.
Bring next digit (4) of the dividend behind the 636 and repeat the process: 6364 / 860

On to step 6:
860 can be fit into 6364 7 times, resulting in a remainder of 344.
The number 7 becomes the next digit in our result. 
Result so far: 467.0
If we take 6020 away from 6364, we end up with 344.
Fetch the next digit (7) from the dividend, attach it to 344 and continue: 3447 / 860

On to step 7:
3447 divided by 860 is 4 with a remainder of 7.
The next digit of our result is 4. 
Result so far: 4674.0
Subtracting 3440 from 3447 leaves us with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 860

Moving on to step 8:
If we divide 70 by 860, we get 0 and a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 46740.0
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 9:
When dividing 700 by 860, we get 0 with a remainder of 700.
The number 0 becomes the next digit in our result. 
Result so far: 46740.0
Subtracting 0 from 700 leaves us with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Advancing to step 10:
7000 divided by 860 is 8 with a remainder of 120.
The next digit of our result is 8. 
Result so far: 46740.08
Subtract 6880 from 7000 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 11:
If we divide 1200 by 860, we get 1 and a remainder of 340.
The number 1 becomes the next digit in our result. 
Result so far: 46740.081
Subtract 860 from 1200 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 12:
3400 divided by 860 is 3 with a remainder of 820.
Use 3 as the next digit of our solution. 
Result so far: 46740.0813
The remainder is 820 after subtracting 2580 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Let's proceed to step 13:
If we divide 8200 by 860, we get 9 and a remainder of 460.
Record the quotient 9 as the next digit in the result. 
Result so far: 46740.08139
If we take 7740 away from 8200, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 14:
4600 divided by 860 is 5 with a remainder of 300.
The next digit of our result is 5. 
Result so far: 46740.081395
The remainder is 300 after subtracting 4300 from 4600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Let's proceed to step 15:
When dividing 3000 by 860, we get 3 with a remainder of 420.
Use 3 as the next digit of our solution. 
Result so far: 46740.0813953
Deduct 2580 from 3000 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 16:
The number 860 fits into 4200 4 times, leaving a remainder of 760.
The next digit of our result is 4. 
Result so far: 46740.08139534
Subtracting 3440 from 4200 leaves us with 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

After the division, we end up with 46740.08139534 and a remainder of 7.6e-07.