We're dividing 40231395 by 784 
We want to figure out the number of times 40231395 can be divided by 784.

On to step 1:
4 divided by 784 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 784

Moving on to step 2:
The number 784 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 784

Moving on to step 3:
If we divide 402 by 784, we get 0 and a remainder of 402.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 402 and we're left with 402.
Fetch the next digit (3) from the dividend, attach it to 402 and continue: 4023 / 784

On to step 4:
If we divide 4023 by 784, we get 5 and a remainder of 103.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 103 after subtracting 3920 from 4023.
Grab the next digit (1) from the dividend, add it to 103, then carry on: 1031 / 784

On to step 5:
784 goes into 1031 1 times with a remainder of 247.
The next digit of our result is 1. 
Result so far: 51.0
Subtracting 784 from 1031 leaves us with 247.
Grab the next digit (3) from the dividend, add it to 247, then carry on: 2473 / 784

Moving on to step 6:
If we divide 2473 by 784, we get 3 and a remainder of 121.
Record the quotient 3 as the next digit in the result. 
Result so far: 513.0
Subtracting 2352 from 2473 leaves us with 121.
Include the next digit (9) from the dividend after 121, then repeat: 1219 / 784

Step 7:
1219 divided by 784 is 1 with a remainder of 435.
Use 1 as the next digit of our solution. 
Result so far: 5131.0
Subtracting 784 from 1219 leaves us with 435.
Grab the next digit (5) from the dividend, add it to 435, then carry on: 4355 / 784

On to step 8:
The number 784 fits into 4355 5 times, leaving a remainder of 435.
Record the quotient 5 as the next digit in the result. 
Result so far: 51315.0
If we take 3920 away from 4355, we end up with 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

On to step 9:
784 goes into 4350 5 times with a remainder of 430.
Write down 5 as next digit of the result. 
Result so far: 51315.5
If we take 3920 away from 4350, we end up with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Moving on to step 10:
4300 divided by 784 is 5 with a remainder of 380.
Use 5 as the next digit of our solution. 
Result so far: 51315.55
If we take 3920 away from 4300, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

The final outcome is 51315.55, with a leftover of 0.38.