We're dividing 40763932 by 797 
We're looking to find how many times 797 goes into 40763932.

Going ahead to step 1:
4 divided by 797 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 797

Advancing to step 2:
40 divided by 797 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 797

Advancing to step 3:
797 can be fit into 407 0 times, resulting in a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 407 and we're left with 407.
Fetch the next digit (6) from the dividend, attach it to 407 and continue: 4076 / 797

Let's proceed to step 4:
The number 797 fits into 4076 5 times, leaving a remainder of 91.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 3985 from 4076, we get 91.
Append the next digit (3) from the dividend to 91 and continue with: 913 / 797

Advancing to step 5:
797 goes into 913 1 times with a remainder of 116.
The next digit of our result is 1. 
Result so far: 51.0
The remainder is 116 after subtracting 797 from 913.
Bring next digit (9) of the dividend behind the 116 and repeat the process: 1169 / 797

On to step 6:
When dividing 1169 by 797, we get 1 with a remainder of 372.
Put 1 as the next digit of the answer. 
Result so far: 511.0
Deduct 797 from 1169 and we're left with 372.
Grab the next digit (3) from the dividend, add it to 372, then carry on: 3723 / 797

Moving on to step 7:
The number 797 fits into 3723 4 times, leaving a remainder of 535.
The next digit of our result is 4. 
Result so far: 5114.0
Subtract 3188 from 3723 to get 535.
Grab the next digit (2) from the dividend, add it to 535, then carry on: 5352 / 797

Step 8:
797 goes into 5352 6 times with a remainder of 570.
Write down 6 as next digit of the result. 
Result so far: 51146.0
The remainder is 570 after subtracting 4782 from 5352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

Moving on to step 9:
The number 797 fits into 5700 7 times, leaving a remainder of 121.
The number 7 becomes the next digit in our result. 
Result so far: 51146.7
Subtracting 5579 from 5700 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.

Let's proceed to step 10:
If we divide 1210 by 797, we get 1 and a remainder of 413.
The number 1 becomes the next digit in our result. 
Result so far: 51146.71
If we subtract 797 from 1210, we get 413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

Moving on to step 11:
The number 797 fits into 4130 5 times, leaving a remainder of 145.
Record the quotient 5 as the next digit in the result. 
Result so far: 51146.715
If we take 3985 away from 4130, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

On to step 12:
797 goes into 1450 1 times with a remainder of 653.
Put 1 as the next digit of the answer. 
Result so far: 51146.7151
Subtract 797 from 1450 to get 653.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6530, and continue the process.

Advancing to step 13:
When dividing 6530 by 797, we get 8 with a remainder of 154.
The next digit of our result is 8. 
Result so far: 51146.71518
The remainder is 154 after subtracting 6376 from 6530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

On to step 14:
When dividing 1540 by 797, we get 1 with a remainder of 743.
The number 1 becomes the next digit in our result. 
Result so far: 51146.715181
Subtracting 797 from 1540 leaves us with 743.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7430, and continue the process.

Advancing to step 15:
When dividing 7430 by 797, we get 9 with a remainder of 257.
Record the quotient 9 as the next digit in the result. 
Result so far: 51146.7151819
If we take 7173 away from 7430, we end up with 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2570, and continue the process.

Moving on to step 16:
797 can be fit into 2570 3 times, resulting in a remainder of 179.
Write down 3 as next digit of the result. 
Result so far: 51146.71518193
The remainder is 179 after subtracting 2391 from 2570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

The final result is 51146.71518193 with a remainder of 1.79e-07.