40484228 ÷ 426 
Our goal is to divide 40484228 by 426.

Step 1:
426 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 426

Step 2:
40 divided by 426 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 426

Step 3:
426 can be fit into 404 0 times, resulting in a remainder of 404.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 404 and we're left with 404.
Fetch the next digit (8) from the dividend, attach it to 404 and continue: 4048 / 426

On to step 4:
426 goes into 4048 9 times with a remainder of 214.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtract 3834 from 4048 to get 214.
Bring next digit (4) of the dividend behind the 214 and repeat the process: 2144 / 426

Advancing to step 5:
If we divide 2144 by 426, we get 5 and a remainder of 14.
The number 5 becomes the next digit in our result. 
Result so far: 95.0
Deduct 2130 from 2144 and we're left with 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 426

Step 6:
426 can be fit into 142 0 times, resulting in a remainder of 142.
Use 0 as the next digit of our solution. 
Result so far: 950.0
If we subtract 0 from 142, we get 142.
Take the next digit (2) from the dividend and append it to 142, then repeat: 1422 / 426

Going ahead to step 7:
1422 divided by 426 is 3 with a remainder of 144.
The number 3 becomes the next digit in our result. 
Result so far: 9503.0
Subtract 1278 from 1422 to get 144.
Include the next digit (8) from the dividend after 144, then repeat: 1448 / 426

On to step 8:
426 can be fit into 1448 3 times, resulting in a remainder of 170.
The next digit of our result is 3. 
Result so far: 95033.0
If we subtract 1278 from 1448, we get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Moving on to step 9:
1700 divided by 426 is 3 with a remainder of 422.
Write down 3 as next digit of the result. 
Result so far: 95033.3
Deduct 1278 from 1700 and we're left with 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

Let's proceed to step 10:
426 can be fit into 4220 9 times, resulting in a remainder of 386.
The next digit of our result is 9. 
Result so far: 95033.39
If we subtract 3834 from 4220, we get 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

Going ahead to step 11:
If we divide 3860 by 426, we get 9 and a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 95033.399
If we subtract 3834 from 3860, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 95033.399 and a remainder of 0.0026.