40428239 ÷ 235 
We want to divide 40428239 by 235.

On to step 1:
235 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 235

On to step 2:
If we divide 40 by 235, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 235

Step 3:
If we divide 404 by 235, we get 1 and a remainder of 169.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 235 away from 404, we end up with 169.
Fetch the next digit (2) from the dividend, attach it to 169 and continue: 1692 / 235

Moving on to step 4:
1692 divided by 235 is 7 with a remainder of 47.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 1645 from 1692 to get 47.
Bring next digit (8) of the dividend behind the 47 and repeat the process: 478 / 235

On to step 5:
235 goes into 478 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 172.0
If we subtract 470 from 478, we get 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 235

Advancing to step 6:
82 divided by 235 is 0 with a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 1720.0
Deduct 0 from 82 and we're left with 82.
Fetch the next digit (3) from the dividend, attach it to 82 and continue: 823 / 235

Moving on to step 7:
823 divided by 235 is 3 with a remainder of 118.
Record the quotient 3 as the next digit in the result. 
Result so far: 17203.0
Deduct 705 from 823 and we're left with 118.
Append the next digit (9) from the dividend to 118 and continue with: 1189 / 235

Step 8:
The number 235 fits into 1189 5 times, leaving a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 172035.0
Deduct 1175 from 1189 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
140 divided by 235 is 0 with a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 172035.0
Subtract 0 from 140 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 10:
The number 235 fits into 1400 5 times, leaving a remainder of 225.
Use 5 as the next digit of our solution. 
Result so far: 172035.05
The remainder is 225 after subtracting 1175 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Going ahead to step 11:
235 can be fit into 2250 9 times, resulting in a remainder of 135.
Use 9 as the next digit of our solution. 
Result so far: 172035.059
Subtract 2115 from 2250 to get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Let's proceed to step 12:
235 goes into 1350 5 times with a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 172035.0595
Deduct 1175 from 1350 and we're left with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Moving on to step 13:
235 can be fit into 1750 7 times, resulting in a remainder of 105.
Put 7 as the next digit of the answer. 
Result so far: 172035.05957
Deduct 1645 from 1750 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 14:
1050 divided by 235 is 4 with a remainder of 110.
Write down 4 as next digit of the result. 
Result so far: 172035.059574
Subtracting 940 from 1050 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 15:
When dividing 1100 by 235, we get 4 with a remainder of 160.
Record the quotient 4 as the next digit in the result. 
Result so far: 172035.0595744
If we take 940 away from 1100, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final outcome is 172035.0595744, with a leftover of 1.6e-06.