We divide 40263372 by 852
We want to figure out the number of times 40263372 can be divided by 852.

Step 1:
The number 852 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 852

Let's proceed to step 2:
The number 852 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 852

Let's proceed to step 3:
If we divide 402 by 852, we get 0 and a remainder of 402.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 402, we get 402.
Append the next digit (6) from the dividend to 402 and continue with: 4026 / 852

Going ahead to step 4:
852 can be fit into 4026 4 times, resulting in a remainder of 618.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 3408 from 4026, we get 618.
Take the next digit (3) from the dividend and append it to 618, then repeat: 6183 / 852

Let's proceed to step 5:
When dividing 6183 by 852, we get 7 with a remainder of 219.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Deduct 5964 from 6183 and we're left with 219.
Grab the next digit (3) from the dividend, add it to 219, then carry on: 2193 / 852

Moving on to step 6:
If we divide 2193 by 852, we get 2 and a remainder of 489.
Record the quotient 2 as the next digit in the result. 
Result so far: 472.0
If we take 1704 away from 2193, we end up with 489.
Append the next digit (7) from the dividend to 489 and continue with: 4897 / 852

Moving on to step 7:
4897 divided by 852 is 5 with a remainder of 637.
The number 5 becomes the next digit in our result. 
Result so far: 4725.0
Subtract 4260 from 4897 to get 637.
Append the next digit (2) from the dividend to 637 and continue with: 6372 / 852

Moving on to step 8:
The number 852 fits into 6372 7 times, leaving a remainder of 408.
Record the quotient 7 as the next digit in the result. 
Result so far: 47257.0
Subtract 5964 from 6372 to get 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Advancing to step 9:
852 can be fit into 4080 4 times, resulting in a remainder of 672.
Write down 4 as next digit of the result. 
Result so far: 47257.4
If we subtract 3408 from 4080, we get 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

On to step 10:
852 can be fit into 6720 7 times, resulting in a remainder of 756.
Record the quotient 7 as the next digit in the result. 
Result so far: 47257.47
Subtract 5964 from 6720 to get 756.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7560, and continue the process.

On to step 11:
If we divide 7560 by 852, we get 8 and a remainder of 744.
Write down 8 as next digit of the result. 
Result so far: 47257.478
Subtract 6816 from 7560 to get 744.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7440, and continue the process.

Let's proceed to step 12:
When dividing 7440 by 852, we get 8 with a remainder of 624.
Put 8 as the next digit of the answer. 
Result so far: 47257.4788
Deduct 6816 from 7440 and we're left with 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

In conclusion, the division gives 47257.4788 with a balance of 0.00624.