We're dividing 40132703 by 823 
We're looking to find how many times 823 goes into 40132703.

Step 1:
4 divided by 823 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 823

Going ahead to step 2:
The number 823 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 823

Going ahead to step 3:
823 can be fit into 401 0 times, resulting in a remainder of 401.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 401, we get 401.
Grab the next digit (3) from the dividend, add it to 401, then carry on: 4013 / 823

Advancing to step 4:
If we divide 4013 by 823, we get 4 and a remainder of 721.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3292 away from 4013, we end up with 721.
Grab the next digit (2) from the dividend, add it to 721, then carry on: 7212 / 823

Step 5:
The number 823 fits into 7212 8 times, leaving a remainder of 628.
The next digit of our result is 8. 
Result so far: 48.0
Deduct 6584 from 7212 and we're left with 628.
Fetch the next digit (7) from the dividend, attach it to 628 and continue: 6287 / 823

Advancing to step 6:
6287 divided by 823 is 7 with a remainder of 526.
Put 7 as the next digit of the answer. 
Result so far: 487.0
If we take 5761 away from 6287, we end up with 526.
Bring next digit (0) of the dividend behind the 526 and repeat the process: 5260 / 823

Going ahead to step 7:
The number 823 fits into 5260 6 times, leaving a remainder of 322.
Use 6 as the next digit of our solution. 
Result so far: 4876.0
The remainder is 322 after subtracting 4938 from 5260.
Include the next digit (3) from the dividend after 322, then repeat: 3223 / 823

Advancing to step 8:
3223 divided by 823 is 3 with a remainder of 754.
Write down 3 as next digit of the result. 
Result so far: 48763.0
Deduct 2469 from 3223 and we're left with 754.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7540, and continue the process.

Advancing to step 9:
The number 823 fits into 7540 9 times, leaving a remainder of 133.
Put 9 as the next digit of the answer. 
Result so far: 48763.9
Deduct 7407 from 7540 and we're left with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

Let's proceed to step 10:
1330 divided by 823 is 1 with a remainder of 507.
Put 1 as the next digit of the answer. 
Result so far: 48763.91
Deduct 823 from 1330 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.

Advancing to step 11:
5070 divided by 823 is 6 with a remainder of 132.
The next digit of our result is 6. 
Result so far: 48763.916
Deduct 4938 from 5070 and we're left with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Going ahead to step 12:
823 goes into 1320 1 times with a remainder of 497.
Use 1 as the next digit of our solution. 
Result so far: 48763.9161
Subtracting 823 from 1320 leaves us with 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

Going ahead to step 13:
The number 823 fits into 4970 6 times, leaving a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 48763.91616
Subtract 4938 from 4970 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 14:
If we divide 320 by 823, we get 0 and a remainder of 320.
The next digit of our result is 0. 
Result so far: 48763.91616
Subtracting 0 from 320 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 15:
3200 divided by 823 is 3 with a remainder of 731.
Put 3 as the next digit of the answer. 
Result so far: 48763.9161603
Subtracting 2469 from 3200 leaves us with 731.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7310, and continue the process.

On to step 16:
823 can be fit into 7310 8 times, resulting in a remainder of 726.
The number 8 becomes the next digit in our result. 
Result so far: 48763.91616038
Deduct 6584 from 7310 and we're left with 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7260, and continue the process.

In conclusion, the division gives 48763.91616038 with a balance of 7.26e-07.