40727153 ÷ 851 
We want to divide 40727153 by 851.

Step 1:
When dividing 4 by 851, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
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 / 851

Let's proceed to step 2:
When dividing 40 by 851, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 851

Advancing to step 3:
407 divided by 851 is 0 with a remainder of 407.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 407 to get 407.
Bring next digit (2) of the dividend behind the 407 and repeat the process: 4072 / 851

Advancing to step 4:
851 goes into 4072 4 times with a remainder of 668.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 668 after subtracting 3404 from 4072.
Fetch the next digit (7) from the dividend, attach it to 668 and continue: 6687 / 851

Moving on to step 5:
6687 divided by 851 is 7 with a remainder of 730.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we take 5957 away from 6687, we end up with 730.
Bring next digit (1) of the dividend behind the 730 and repeat the process: 7301 / 851

On to step 6:
851 goes into 7301 8 times with a remainder of 493.
Put 8 as the next digit of the answer. 
Result so far: 478.0
If we subtract 6808 from 7301, we get 493.
Append the next digit (5) from the dividend to 493 and continue with: 4935 / 851

On to step 7:
851 can be fit into 4935 5 times, resulting in a remainder of 680.
Record the quotient 5 as the next digit in the result. 
Result so far: 4785.0
Subtracting 4255 from 4935 leaves us with 680.
Grab the next digit (3) from the dividend, add it to 680, then carry on: 6803 / 851

Let's proceed to step 8:
When dividing 6803 by 851, we get 7 with a remainder of 846.
Record the quotient 7 as the next digit in the result. 
Result so far: 47857.0
Subtracting 5957 from 6803 leaves us with 846.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8460, and continue the process.

Going ahead to step 9:
851 goes into 8460 9 times with a remainder of 801.
Put 9 as the next digit of the answer. 
Result so far: 47857.9
Subtract 7659 from 8460 to get 801.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8010, and continue the process.

On to step 10:
851 goes into 8010 9 times with a remainder of 351.
Write down 9 as next digit of the result. 
Result so far: 47857.99
Subtracting 7659 from 8010 leaves us with 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

In conclusion, the division gives 47857.99 with a balance of 0.351.