We look at the division of 40442417 by 859 
Our goal is to divide 40442417 by 859.

On to step 1:
859 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 859

Going ahead to step 2:
859 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 859

Moving on to step 3:
404 divided by 859 is 0 with a remainder of 404.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 404, we end up with 404.
Append the next digit (4) from the dividend to 404 and continue with: 4044 / 859

Let's proceed to step 4:
The number 859 fits into 4044 4 times, leaving a remainder of 608.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3436 from 4044 leaves us with 608.
Take the next digit (2) from the dividend and append it to 608, then repeat: 6082 / 859

Advancing to step 5:
859 can be fit into 6082 7 times, resulting in a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 47.0
Deduct 6013 from 6082 and we're left with 69.
Grab the next digit (4) from the dividend, add it to 69, then carry on: 694 / 859

Let's proceed to step 6:
When dividing 694 by 859, we get 0 with a remainder of 694.
The number 0 becomes the next digit in our result. 
Result so far: 470.0
Subtracting 0 from 694 leaves us with 694.
Grab the next digit (1) from the dividend, add it to 694, then carry on: 6941 / 859

Going ahead to step 7:
If we divide 6941 by 859, we get 8 and a remainder of 69.
Use 8 as the next digit of our solution. 
Result so far: 4708.0
If we take 6872 away from 6941, we end up with 69.
Fetch the next digit (7) from the dividend, attach it to 69 and continue: 697 / 859

Going ahead to step 8:
The number 859 fits into 697 0 times, leaving a remainder of 697.
Write down 0 as next digit of the result. 
Result so far: 47080.0
If we take 0 away from 697, we end up with 697.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6970, and continue the process.

Going ahead to step 9:
If we divide 6970 by 859, we get 8 and a remainder of 98.
Put 8 as the next digit of the answer. 
Result so far: 47080.8
The remainder is 98 after subtracting 6872 from 6970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Advancing to step 10:
If we divide 980 by 859, we get 1 and a remainder of 121.
Use 1 as the next digit of our solution. 
Result so far: 47080.81
Subtracting 859 from 980 leaves us with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Moving on to step 11:
859 goes into 1210 1 times with a remainder of 351.
The next digit of our result is 1. 
Result so far: 47080.811
Deduct 859 from 1210 and we're left 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 47080.811 with a balance of 0.0351.